ARTICLE 757
Business and Occupation Tax
757.01   Definitions.
757.02   Imposition of tax.
757.03   Computation and payment of tax.
757.04   Tax cumulative.
757.05   Erroneous computation.
757.06   Failure to make return; incomplete or erroneous return; failure to make payment.
757.07   Tax a personal obligation and lien; default.
757.08   Additions to tax. (Repealed)
757.09   Appeals; correction of assessment.
757.10   Collection by suit; injunction.
757.11   Tax lien upon property; liability of purchaser.
757.12   Income from interstate or foreign commerce.
757.13   Final settlement with contractors.
757.14   Certificate of tax assessment to Clerk of County Court.
757.15   Violations; penalties.
757.16   Administration.
757.17   Collection by distraint.
757.18   Tax imposed not to exceed State tax. (Repealed)
757.19   Quarterly payment of estimated tax. (Repealed)
757.20   Production of coal and other natural resource products.
757.21   Manufactured or compounded products.
757.22   Business of selling tangible property at retail.
757.23   Public service or utility business.
757.24   Business of contracting.
757.25   Business of operating amusements.
757.26   Business of collecting rentals and royalties.
757.27   Business of loan and financial institutions.
757.28   Service, business or calling not otherwise specifically taxed.
757.29   Business of selling tangible property as a wholesaler or jobber.
757.30   Exemptions.
757.31   Information to be held in confidence.
757.32      Development zones.
 
 
CROSS REFERENCES
Authority to tax - see W. Va. Code 8-13-5
Business and occupation tax - see W. Va. Code Art. 11-13
Collection of taxes - see W. Va. Code 8-13-15 et seq.