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