ARTICLE 753
Tax Administration and Procedures
 
753.01   Legislative findings.
753.02   Short title; arrangement and classification.
753.03   Application.
753.04   Definitions.
753.05   General provisions; regulations and forms; investigations; enforcement.
753.06   Mathematical errors; collection of balance due on return without a remittance.
753.07   Assessment.
753.08   Notice of assessment; petition for reassessment.
753.09   Hearing procedure.
753.10   Appeals.
753.11   Collection.
753.12   Liens.
753.13   Distraint.
753.14   Overpayments; credits; refunds and limitations.
753.15   Limitations on assessment.
753.16   Limitations on collections.
753.17   Interest.
753.18   Additions to tax.
 
CROSS REFERENCES
Collection of taxes - see W. Va. Code 8-13-15 et seq.
Business and Occupation Tax - see BUS. & TAX. Art. 711