West Virginia Code — 11
Browse 737 sections in division 11 of the West Virginia code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 11-1-1. 11-1-1. Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner.
- § 11-1-2. 11-1-2. General duties and powers of commissioner; appraisers.
- § 11-1-3. 11-1-3. Aiding board of public works, Auditor and treasurer.
- § 11-1-4. 11-1-4. Biennial report of commissioner; fiscal officers to furnish information.
- § 11-1-5. 11-1-5. Misconduct or negligence of officers.
- § 11-1-6. 11-1-6. Forms and instructions for assessors.
- § 11-1-7. 11-1-7. Assistance to commissioner by prosecuting attorney.
- § 11-1-8. 11-1-8.
- § 11-1-9. 11-1-9. Holders of short-term permits and licenses to sell; rulemaking.
- § 11-2-1. 11-2-1. Assessment districts and assessors.
- § 11-2-2. 11-2-2. Deputy assessors.
- § 11-2-3. 11-2-3. Selection of deputy assessors.
- § 11-2-4. 11-2-4. Apportionment of work.
- § 11-2-5. 11-2-5. [Repealed].
- § 11-2-6. 11-2-6. Correction of lists by assessor.
- § 11-2-7. 11-2-7. State and local meetings.
- § 11-2-8. 11-2-8. Records of assessor.
- § 11-2-9. 11-2-9. List of violations furnished prosecuting attorney.
- § 11-2-10. 11-2-10.
- § 11-2-11. 11-2-11. Exception.
- § 11-3-1. 11-3-1. Time and basis of assessments; true and actual value; default; reassessment; special assessors; criminal penalty.
- § 11-3-2. 11-3-2. Canvass by assessor; lists of property.
- § 11-3-3. 11-3-3. Who to furnish property list.
- § 11-3-4. 11-3-4.
- § 11-3-5. 11-3-5. Correction of previous property books; entry of omitted property.
- § 11-3-6. 11-3-6. Statements of assessed valuations for municipalities and boards of education; extension of levies.
- § 11-3-7. 11-3-7. Fixtures and machinery.
- § 11-3-8. 11-3-8. Who deemed owner for purposes of taxation.
- § 11-3-9. 11-3-9. Property exempt from taxation.
- § 11-3-10. 11-3-10. Failure to list property, etc.; collection of penalties and forfeitures.
- § 11-3-11. 11-3-11. Making or correction of list by assessor.
- § 11-3-12. 11-3-12. Assessment of corporate property; reports to assessors by corporations.
- § 11-3-13. 11-3-13. Entry of corporate property by assessor.
- § 11-3-14. 11-3-14. Assessment of stock, realty and tangible personal property of banks.
- § 11-3-15. 11-3-15. Assessment of capital used in trade or business by natural persons or unincorporated businesses.
- § 11-3-16. 11-3-16. Totals of property books.
- § 11-3-17. 11-3-17. Assessment of property of assessor and deputies.
- § 11-3-18. 11-3-18. Tax assessment and collection when emergency exists.
- § 11-3-19. 11-3-19. Property books; time for completing; extension of levies; copies.
- § 11-3-20. 11-3-20. False entries in property books.
- § 11-3-21. 11-3-21. Violations where no penalty prescribed.
- § 11-3-22. 11-3-22. Expenses of assessors.
- § 11-3-23. 11-3-23. Alterations in property books.
- § 11-3-24. 11-3-24. Review and equalization by county commission.
- § 11-3-25. 11-3-25. Relief in circuit court against erroneous assessment.
- § 11-3-26. 11-3-26. Contents and effect of order granting relief.
- § 11-3-27. 11-3-27. Relief in county commission from erroneous assessments.
- § 11-3-28. 11-3-28. Definitions.
- § 11-3-29. 11-3-29. Levies to be based only on values ascertained.
- § 11-3-30. 11-3-30. Exception.
- § 11-3-31. 11-3-31. Generally applied, and usual and customary practices and procedures utilized by assessors prior to July 2, 1982; limit of liability.
- § 11-3-32. 11-3-32. Effective date of amendments.
- § 11-3-33. 11-3-33. Rules.
- § 11-4-1. 11-4-1. Land books to contain separate lists; entry of town lots; entry separately for districts.
- § 11-4-2. 11-4-2. Form of landbooks.
- § 11-4-3. 11-4-3. Definitions.
- § 11-4-4. 11-4-4. Making out land books; using copy of last landbook; correcting errors.
- § 11-4-5. 11-4-5. Information to be obtained from landowners by assessor; corrections in landbook of previous year.
- § 11-4-6. 11-4-6. Transfers on books.
- § 11-4-7. 11-4-7. Entry of lands acquired from different sources.
- § 11-4-8. 11-4-8. Lists of transfers of title for assessors.
- § 11-4-9. 11-4-9. Assessment of different estates; undivided interests.
- § 11-4-10. 11-4-10. Land and buildings assessed separately; town lots; back taxing of omitted buildings.
- § 11-4-11. 11-4-11. New buildings.
- § 11-4-12. 11-4-12. Assessment of decedent's lands.
- § 11-4-13. 11-4-13. Lands purchased at tax sale for state or by an individual.
- § 11-4-14. 11-4-14. Assessment of lands lying in more than one county.
- § 11-4-15. 11-4-15. Assessment upon conveyance of part of tract lying in more than one county.
- § 11-4-16. 11-4-16. Assessment upon conveyance of part of tract lying in more than one district.
- § 11-4-17. 11-4-17. Consolidation of contiguous tracts or mineral or timber interests.
- § 11-4-18. 11-4-18. Division or consolidation of tracts for segregation.
- § 11-4-19. 11-4-19. Land taken for public road or railroad.
- § 11-4-20. 11-4-20. Ferries.
- § 11-4-21. 11-4-21.
- § 11-5-1. 11-5-1. What personal property taxable.
- § 11-5-2. 11-5-2. Personal property books.
- § 11-5-3. 11-5-3. Definitions.
- § 11-5-4. 11-5-4. In what district personalty assessed.
- § 11-5-5. 11-5-5. Valuation of credits and investments.
- § 11-5-6. 11-5-6. Property or stock of corporations.
- § 11-5-7. 11-5-7. Household furniture.
- § 11-5-8. 11-5-8. Assessment of transients selling goods.
- § 11-5-9. 11-5-9. Ascertainment of property held under order of court.
- § 11-5-10. 11-5-10. Entry of omitted personalty taxes.
- § 11-5-11. 11-5-11. Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner.
- § 11-5-12. 11-5-12. Mobile homes situate upon property owned by a person other than owner of mobile home.
- § 11-5-13. 11-5-13. Exemption of inventory and warehouse goods.
- § 11-5-14. 11-5-14. Assessment of motor vehicles previously titled jointly by married couples following final divorce order.
- § 11-5-15. 11-5-15. Dealer collection of fees on heavy equipment rental inventory.
- § 11-6-1. 11-6-1. Returns of property to board of public works.
- § 11-6-2. 11-6-2. Same -- Railroads.
- § 11-6-3. 11-6-3. Same -- Toll bridges.
- § 11-6-4. 11-6-4. Same -- Car line companies.
- § 11-6-5. 11-6-5. Same -- Pipeline companies.
- § 11-6-6. 11-6-6. Same -- Express companies.
- § 11-6-7. 11-6-7. Same -- Telegraph and telephone companies.
- § 11-6-8. 11-6-8. Form and manner of making return; failure to make return; criminal penalty.
- § 11-6-9. 11-6-9. Compelling such return; procuring information and tentative assessments by Tax Commissioner.
- § 11-6-10. 11-6-10. Failure to give information required by board of public works; criminal penalty.
- § 11-6-11. 11-6-11. Valuation of property by board.
- § 11-6-12. 11-6-12. Appeal from valuation by board.
- § 11-6-13. 11-6-13. Apportionment of value among counties, districts and municipalities.
- § 11-6-14. 11-6-14. Certification of levies to Auditor.
- § 11-6-15. 11-6-15. Failure of officers to perform duties as to property of public service corporations.
- § 11-6-16. 11-6-16. Entry of assessment by Auditor of property of such public service businesses.
- § 11-6-17. 11-6-17. Injunction to restrain collection of tax.
- § 11-6-18. 11-6-18. Payment of assessment by owner or operator.
- § 11-6-19. 11-6-19. Accounting by sheriff for district and municipal taxes from public service corporations.
- § 11-6-20. 11-6-20. No release of taxes assessed against such corporations.
- § 11-6-21. 11-6-21. Accounting for levies against public service corporations.
- § 11-6-22. 11-6-22. Certification by Auditor of amount chargeable to sheriff from levies against public service corporations; payment of amount due municipality.
- § 11-6-23. 11-6-23. Lien of taxes; notice; collection by suit.
- § 11-6-24. 11-6-24. Assessment of buildings and real estate of public service corporations.
- § 11-6-25. 11-6-25. Exception.
- § 11-6-26. 11-6-26. Operating fund for public utilities division in Auditor’s Office.
- § 11-6-27. 11-6-27. Public utilities tax loss restoration fund.
- § 11-7-1. 11-7-1. Collection of capitation taxes for tax year 1970; effective date; legislative intent.
- § 11-8-1. 11-8-1. Declarations.
- § 11-8-2. 11-8-2. Legislative findings.
- § 11-8-3. 11-8-3. Purposes.
- § 11-8-4. 11-8-4. Definition of taxing units.
- § 11-8-5. 11-8-5. Classification of property for levy purposes.
- § 11-8-6. 11-8-6. Aggregate of taxes on different classifications; taxing units authorized to lay levies.
- § 11-8-7. 11-8-7. Increase of current expense levies when debt levies not required.
- § 11-8-8. 11-8-8. Levies by board of public works; certification.
- § 11-8-9. 11-8-9. Meetings of local levying bodies.
- § 11-8-10. 11-8-10. Levy estimate by county court; certification to Tax Commissioner and publication.
- § 11-8-11. 11-8-11. Certification of levy order; duties of clerk, assessor and collecting officer; delinquent lists.
- § 11-8-12. 11-8-12. Levy estimate by board of education; certification and publication.
- § 11-8-13. 11-8-13. Certification of levy order to Tax Commissioner and county superintendent; reports by superintendent of levies; extension and collection of levies.
- § 11-8-14. 11-8-14. Levy estimate by municipality; certification to Tax Commissioner and publication.
- § 11-8-15. 11-8-15. Certification of municipal levies.
- § 11-8-16. 11-8-16. What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds.
- § 11-8-17. 11-8-17. Special levy elections; notices; conduct of election; supplies; canvass of returns; form of ballot.
- § 11-8-18. 11-8-18. Tax commissioner to furnish forms of statements and Attorney General to furnish forms for elections.
- § 11-8-19. 11-8-19.
- § 11-8-20. 11-8-20. Levy apportioned to taxing district for current expense but not needed may be used for its debt purposes or passed on to lesser taxing district for debt purposes.
- § 11-8-21. 11-8-21. Amount of levy, with consent of Tax Commissioner, when fiscal body required by law to levy for indebtedness, property within municipality not being subject to levy.
- § 11-8-22. 11-8-22. Supersedeas to levy order; rescission or reversal; return of money collected; recovery by action.
- § 11-8-23. 11-8-23. Statement of fiscal body when levies not sufficient to meet requirements of existing contractual indebtedness.
- § 11-8-24. 11-8-24. Petition for review of findings of tax commissioner and levy order; notice of intention to file; intervention; hearing and findings; appeal to Supreme Court of Appeals; refund if liens found excessive; recovery by action.
- § 11-8-25. 11-8-25. Funds expended only for purposes for which raised.
- § 11-8-26. 11-8-26. Unlawful expenditures by local fiscal body.
- § 11-8-27. 11-8-27. When indebtedness, contracts or drafts are void.
- § 11-8-28. 11-8-28. Suit to recover unlawful expenditure or to cancel obligation.
- § 11-8-29. 11-8-29. Personal liability of official participating in unlawful expenditure.
- § 11-8-30. 11-8-30. Recovery of unlawful expenditure from participating official by action; costs.
- § 11-8-31. 11-8-31. Criminal liability of official violating provisions of article; proceeding for removal.
- § 11-8-32. 11-8-32. Publication.
- § 11-8-33. 11-8-33. Exceptions as to fiscal year beginning July 1, 1961, and as to city of Huntington.
- § 11-9-1. 11-9-1. Short title; arrangement; classification.
- § 11-9-2. 11-9-2. Application of this article.
- § 11-9-3. 11-9-3. Definitions.
- § 11-9-4. 11-9-4. Failure to pay tax or file return or report.
- § 11-9-5. 11-9-5. Failure to account for and pay over another's tax.
- § 11-9-6. 11-9-6. Failure to collect or withhold tax.
- § 11-9-7. 11-9-7. False statements to purchasers, lessees, or employees relating to tax.
- § 11-9-8. 11-9-8. Willful failure to maintain records or supply information; misuse of exemption certificate.
- § 11-9-9. 11-9-9. Aiding, abetting, assisting or counseling in criminal violation.
- § 11-9-10. 11-9-10. Attempt to evade tax.
- § 11-9-11. 11-9-11. Engaging in business without payment of business franchise registration tax; posting business franchise registration certificate.
- § 11-9-12. 11-9-12. Engaging in business without a business franchise registration certificate.
- § 11-9-13. 11-9-13. Release on probation; conditions of probation.
- § 11-9-14. 11-9-14. Venue.
- § 11-9-15. 11-9-15. Limitation on prosecution.
- § 11-9-16. 11-9-16. Effective date; former law preserved for certain purposes.
- § 11-9-17. 11-9-17. Severability.
- § 11-10-1. 11-10-1. Legislative findings.
- § 11-10-2. 11-10-2. Short title; arrangement and classification.
- § 11-10-3. 11-10-3. Application of this article.
- § 11-10-4. 11-10-4. Definitions.
- § 11-10-5. 11-10-5. General power; regulations and forms.
- § 11-10-6. 11-10-6. Mathematical or clerical errors; collection of balance due on return without remittance.
- § 11-10-7. 11-10-7. Assessment.
- § 11-10-8. 11-10-8. Notice of assessment; petition for reassessment or payment of assessment within sixty days; finality of assessment; payment of final assessment; effective date.
- § 11-10-9. 11-10-9. Hearing procedure.
- § 11-10-10. 11-10-10. Appeals.
- § 11-10-11. 11-10-11. Collection of tax.
- § 11-10-12. 11-10-12. Liens, release; subordination; foreclosure; withdrawal.
- § 11-10-13. 11-10-13. Levy and distraint.
- § 11-10-14. 11-10-14. Overpayments; credits; refunds and limitations.
- § 11-10-15. 11-10-15. Limitations on assessment.
- § 11-10-16. 11-10-16. Limitations on collection.
- § 11-10-17. 11-10-17. Interest.
- § 11-10-18. 11-10-18. Additions to tax.
- § 11-10-19. 11-10-19. Penalties.
- § 11-10-20. 11-10-20. Effective date; transition rules.
- § 11-10-21. 11-10-21. Severability.
- § 11-10-22. 11-10-22. Information returns and due date thereof.
- § 11-10-23. 11-10-23. Alternative dispute resolution of tax disputes.
- § 11-10-24. 11-10-24. Commissioner to review taxpayer problem resolution procedures; report to Legislature.
- § 11-10-25. 11-10-25. Taxpayer must show tax exemption applies; presumption.
- § 11-10-26. 11-10-26. Adjustment for correction of erroneous distribution of funds, limitation period, immunity of agencies, subdivisions, and instrumentalities of this state.
- § 11-10-27. 11-10-27. Administrative fees.
- § 11-10-28. 11-10-28. Efficiency in Tax Division reporting.
- § 11-11-1. 11-11-1. Short title; arrangement and classification.
- § 11-11-2. 11-11-2. Definitions.
- § 11-11-3. 11-11-3. Imposition of tax.
- § 11-11-4. 11-11-4. Tax on transfer of estate of residents; credit; property of residents defined.
- § 11-11-5. 11-11-5. Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption.
- § 11-11-6. 11-11-6. Tax on transfer of estate of aliens.
- § 11-11-7. 11-11-7. Nonprobate inventory of estates; penalties.
- § 11-11-8. 11-11-8. Estate tax returns.
- § 11-11-9. 11-11-9. Extension of time for filing return.
- § 11-11-10. 11-11-10. Amended returns.
- § 11-11-11. 11-11-11. Returns executed by Tax Commissioner.
- § 11-11-12. 11-11-12. Report of change in federal estate tax.
- § 11-11-13. 11-11-13. Payment of tax.
- § 11-11-14. 11-11-14. Extension of time for payment.
- § 11-11-15. 11-11-15. Interest.
- § 11-11-16. 11-11-16. Receipts for taxes.
- § 11-11-17. 11-11-17. Special lien for estate tax.
- § 11-11-18. 11-11-18. Discharge of estate; notice of lien; limitation on lien; etc.
- § 11-11-19. 11-11-19. Final accounting delayed until liability for tax determined.
- § 11-11-20. 11-11-20. Liability of personal representatives; etc.
- § 11-11-21. 11-11-21. Duty of resident personal representative of nonresident decedent.
- § 11-11-22. 11-11-22. Duties and powers of corporate personal representatives of nonresident decedents.
- § 11-11-23. 11-11-23. Proof of payment of death taxes to state of domicile.
- § 11-11-24. 11-11-24. Domicile of decedent.
- § 11-11-25. 11-11-25
- § 11-11-26. 11-11-26. Sale of real estate by personal representative to pay tax.
- § 11-11-27. 11-11-27. Prima facie liability for tax.
- § 11-11-28. 11-11-28. Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries.
- § 11-11-29. 11-11-29. Time for assessment of tax.
- § 11-11-30. 11-11-30. Refund of excess tax due to overpayment of federal estate tax.
- § 11-11-31. 11-11-31. Agreements as to amount of tax due.
- § 11-11-32. 11-11-32.
- § 11-11-33. 11-11-33. Administration of article by Tax Commissioner.
- § 11-11-34. 11-11-34. Appointment of special appraisers.
- § 11-11-35. 11-11-35. Privacy of information.
- § 11-11-36. 11-11-36. Money penalty for failure to produce records.
- § 11-11-37. 11-11-37. Interpretation and construction.
- § 11-11-38. 11-11-38. Estates to which article applies; former law preserved.
- § 11-11-39. 11-11-39. Effectiveness of this article.
- § 11-11-40. 11-11-40. General procedure and administration.
- § 11-11-41. 11-11-41. Criminal penalties.
- § 11-11-42. 11-11-42. Severability.
- § 11-11-43. 11-11-43. Effective date.
- § 11-12-1. 11-12-1. Short title.
- § 11-12-2. 11-12-2. Definitions.
- § 11-12-3. 11-12-3. Business registration certificate required; tax levied; exemption from registration; exemption from tax; penalty.
- § 11-12-4. 11-12-4. Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes.
- § 11-12-5. 11-12-5. Time for which registration certificate granted; power of Tax Commissioner to suspend, revoke or cancel certificate; certificate to be permanent until cessation of business for which certificates are granted or revocation, suspension or cancellation by the Tax Commissioner; penalty for involuntary loss of license due to failure to pay required fees and taxes relating to business.
- § 11-12-6. 11-12-6. Business certificate a personal privilege not assignable; change of name, location, ownership, etc.
- § 11-12-7. 11-12-7. Display of registration certificate; injunction; public information, reciprocal exchange of information.
- § 11-12-8. 11-12-8.
- § 11-12-9. 11-12-9. Penalties.
- § 11-12-10. 11-12-10. Collection of back taxes; notice of discontinuance of business.
- § 11-12-11. 11-12-11.
- § 11-12-12. 11-12-12.
- § 11-12-13. 11-12-13.
- § 11-12-14. 11-12-14. Hearing; appeal.
- § 11-12-15. 11-12-15. Enforcement.
- § 11-12-16. 11-12-16. Disposition of money collected.
- § 11-12-17. 11-12-17. Severability of provisions.
- § 11-12-18. 11-12-18. General procedure and administration.
- § 11-12-19. 11-12-19. Contractors.
- § 11-12-20. 11-12-20. Registration of transient vendors.
- § 11-12-21. 11-12-21. Bond of transient vendors.
- § 11-12-22. 11-12-22. Notification to department.
- § 11-12-23. 11-12-23. Revocation of certificate of transient merchant.
- § 11-12-24. 11-12-24. Seizure of property of transient vendor.
- § 11-12-25. 11-12-25. Severability.
- § 11-12-26. 11-12-26. Interpretation of preceding sections.
- § 11-12-27. 11-12-27.
- § 11-12-28. 11-12-28.
- § 11-12-29. 11-12-29.
- § 11-12-30. 11-12-30.
- § 11-12-31. 11-12-31.
- § 11-12-32. 11-12-32.
- § 11-12-33. 11-12-33.
- § 11-12-34. 11-12-34.
- § 11-12-35. 11-12-35.
- § 11-12-36. 11-12-36.
- § 11-12-37. 11-12-37.
- § 11-12-38. 11-12-38.
- § 11-12-39. 11-12-39.
- § 11-12-40. 11-12-40.
- § 11-12-41. 11-12-41.
- § 11-12-42. 11-12-42.
- § 11-12-43. 11-12-43.
- § 11-12-44. 11-12-44.
- § 11-12-45. 11-12-45.
- § 11-12-46. 11-12-46.
- § 11-12-47. 11-12-47.
- § 11-12-48. 11-12-48.
- § 11-12-49. 11-12-49.
- § 11-12-50. 11-12-50.
- § 11-12-51. 11-12-51.
- § 11-12-52. 11-12-52.
- § 11-12-53. 11-12-53.
- § 11-12-54. 11-12-54.
- § 11-12-55. 11-12-55.
- § 11-12-56. 11-12-56.
- § 11-12-57. 11-12-57.
- § 11-12-58. 11-12-58.
- § 11-12-59. 11-12-59.
- § 11-12-60. 11-12-60.
- § 11-12-61. 11-12-61.
- § 11-12-62. 11-12-62.