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WV Code § 11-11-37 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-37. Interpretation and Construction

(a) No inference, implication or presumption of legislative construction or intent shall be drawn or made by reason of the location or grouping of any particular section, provision or portion of this article; and no legal effect shall be given to any descriptive matter or heading relating to any section, subsection or paragraph of this article.(b) When not otherwise provided for in this article, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to, and be followed in, the interpretation of this article.(c) The provisions of this article shall be liberally construed in order to ensure that the state of domicile of any decedent shall receive any death taxes, together with interest and penalties thereon, due it.
WV Code § 11-11-38 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-38. Estates to Which Article Applies; Former Law Preserved

(a) Persons dying after June 30, 1985. -- Except as otherwise specifically provided, the provisions of this article shall apply to the estate of every person dying on or after July 1, 1985.(b) Persons dying before July 1, 1985. -- With respect to persons dying prior to July 1, 1985, the provisions of article eleven, chapter eleven of this code, in effect on January 1, 1985, are hereby continued in force, and fully preserved, until their objects have been fully accomplished.
WV Code § 11-11-39 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-39. Effectiveness of This Article

This article shall remain in force and effect until either one of the following events occurs:(1) This article is repealed by the Legislature; or(2) The government of the United States ceases to allow credit against its estate tax for payment of state death taxes.
WV Code § 11-11-40 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-40. General Procedure and Administration

The provisions of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter, shall apply to the tax imposed by this article with like effect as if said act were set forth in extenso in this article, except where it is expressly and specifically provided in this article that a particular provision of this article shall govern and control.
WV Code § 11-11-41 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-41. Criminal Penalties

Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter, shall apply to the tax imposed by this article with like effect as if said act were applicable only to the tax imposed by this article and were set forth in extenso in this article.
WV Code § 11-11-42 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-42. Severability

If any provision of this article or the application thereof to any person or circumstance is held unconstitutional or invalid, such unconstitutionality or invalidity shall not affect, impair or invalidate other provisions or applications of the article, and to this end the provisions of this article are declared to be severable.
WV Code § 11-11-43 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11. Estate Taxes|§11-11-43. Effective Date

The amendments to this article made by this act shall take effect as provided in the Constitution of this state and, upon the effective date, these amendments shall apply to the estates of all decedents dying after June 30, 1985, for which no estate tax lien release has been issued by the Tax Commissioner prior to the effective date of these amendments in the year 1996, and to estates of all decedents dying on or after the effective date of these amendments.
WV Code § 11-11A-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11A. Interstate Compromise of Inheritance and Death Taxes|§11-11A-1. Procedure and Authority

When the State Tax Commissioner claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the State Tax Commissioner may make a written agreement of compromise with the other taxing authorities and the executor or administrator that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this state, including any additions to tax, interest or penalties to the date of filing the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor or administrator is hereby authorized to make such agreement. Either the State Tax Commissioner or the executor or administrator shall file the agreement, or a duplicate, with the authority that would be empowered to assess inheritance taxes for this state if there had been no agreement; and thereupon the tax shall be deemed conclusively fixed as therein provided. Unless the tax is paid within thirty days after filing the agreement, additions to tax, interest and penalties shall thereafter accrue upon the amount fixed in the agreement but the time between the decedent's death and the filing shall not be included in computing the same.
WV Code § 11-11A-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11A. Interstate Compromise of Inheritance and Death Taxes|§11-11A-2. "State" Defined

As used in this article the word "state" means any state, territory or possession of the United States, and the District of Columbia.
WV Code § 11-11A-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11A. Interstate Compromise of Inheritance and Death Taxes|§11-11A-3. Interpretation of Article

This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
WV Code § 11-11A-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11A. Interstate Compromise of Inheritance and Death Taxes|§11-11A-4. Title

This article may be cited as the "Uniform Act on Interstate Compromise of Death Taxes."
WV Code § 11-11A-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11A. Interstate Compromise of Inheritance and Death Taxes|§11-11A-5. Applicability

This article shall apply to estates of decedents dying before or after its effective date.
WV Code § 11-11B-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-1. Arbitration Authorized

When the State Tax Commissioner claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the State Tax Commissioner may make a written agreement with the other taxing authorities and with the executor or administrator to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The executor or administrator is hereby authorized to make the agreement. The parties to the agreement shall select the arbitrator or arbitrators.
WV Code § 11-11B-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-2. Hearings

The board shall hold hearings at such times and places as it may determine, upon notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.
WV Code § 11-11B-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-3. Powers of Board

The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board.
WV Code § 11-11B-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-4. Determination of Board

The board shall, by majority vote, determine the domicile of the decedent at the time of his death. This determination shall be final for purposes of imposing and collecting inheritance and death taxes but for no other purpose.
WV Code § 11-11B-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-5. Majority Vote; Exception

Except as provided in section three in respect to the issuance of subpoenas, all questions arising in the course of the proceeding shall be determined by majority vote of the board.
WV Code § 11-11B-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-6. Filing of Board's Determination

The State Tax Commissioner, the board, or the executor or administrator shall file the determination of the board as to domicile, the record of the board's proceedings, and the agreement, or a duplicate, made pursuant to section one, with the authority having jurisdiction to assess the inheritance and death taxes in the state determined to be the domicile and shall file copies of all such documents with the authorities that would have been empowered to assess the inheritance and death taxes in each of the other states involved.
WV Code § 11-11B-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-7. Additions to Tax, Penalties and Interest

In any case where it is determined by the board that the decedent died domiciled in this state, additions to tax, interest and penalties, if otherwise imposed by law, for nonpayment of inheritance taxes between the date of the agreement and of filing of the determination of the board as to domicile, shall not exceed eight percent per annum.
WV Code § 11-11B-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-8. Compromise Permitted

Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to section one, fixing the amounts to be accepted by this and any other state involved in full satisfaction of inheritance and death taxes.
WV Code § 11-11B-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-9. Compensation and Expenses of Board

The compensation and expenses of the members of the board and its employees may be agreed upon among such members and the executor or administrator and if they cannot agree shall be fixed by the probate court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the executor or administrator.
WV Code § 11-11B-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-10. Applicability

This article shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this article.
WV Code § 11-11B-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-11. "State" Defined

As used in this article the word "state" means any state, territory or possession of the United States, and the District of Columbia.
WV Code § 11-11B-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-12. Interpretation of Article

This article shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
WV Code § 11-11B-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-13. Title

This article may be cited as the "Uniform Act on Interstate Arbitration of Death Taxes."
WV Code § 11-11B-14 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 11B. Interstate Arbitration of Inheritance and Death Taxes|§11-11B-14. Estates Affected

This article shall apply to estates of decedents dying before or after its enactment.
WV Code § 11-12-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 12. Business Registration Tax|§11-12-1. Short Title

This article shall be cited as the "Business Registration Tax."
WV Code § 11-12-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 12. Business Registration Tax|§11-12-4. Application for Business Registration Certificate; Issuance of Business Certificate; Effect of Business Registration Certificate; Municipal License Taxes

(a) General rule. -- Except as otherwise provided in this article, a person shall register with the Tax Commissioner prior to engaging in or prosecuting any business activity in this state. The application for business registration shall be in such form and contain such information as the Tax Commissioner may require; and the applicant shall set forth truthfully and accurately the information required by the Tax Commissioner. Upon receipt of a complete and properly executed application form, accompanied by payment of (or claim of exemption from) the tax levied by section three for each business registration certificate, the Tax Commissioner shall, if he determines to his satisfaction that all of the conditions precedent to the granting of such certificate have been fulfilled by the applicant, issue such business registration certificate or certificates.(b) Certificate not to validate illegal activity. -- Nothing in this article, including, but not limited to, any payment of the tax imposed or issuance of any certificate of registration under the provisions hereof, shall be deemed to legalize any act, business activity or transaction which otherwise may be illegal or conducted in violation of law; or to exempt any person from any civil or criminal penalty prescribed for such illegal act or violation.(c) Certificate not to be construed as consent to general tax jurisdiction of this state. -- The filing of an application for business registration certificate (or for renewal thereof) and payment of the tax imposed by section three shall not be construed by the Tax Commissioner or the courts of this state as consent, submission or admission by the registrant to the general taxing jurisdiction of this state, and liability for such other taxes imposed by this state shall depend upon the relevant facts in each case and the applicable law.(d) Power of municipalities to impose license taxes preserved. -- Notwithstanding the repeal, as of July 1, 1970, of certain license taxes then imposed by this article and article thirteen-a of this chapter, the power of a municipality to impose similar license taxes, by ordinance adopted pursuant to the authority of its charter or this code, was and is preserved: Provided, That the municipal license taxes imposed on any business, activity, trade or employment that was previously subject to a state license tax under this article or article thirteen-a of this chapter, cannot exceed the state license tax in effect on such business, activity, trade or employment of January 1, 1970; and municipalities shall have the power to impose similar penalties as those then provided in this article and article thirteen-a of this chapter for noncompliance with such state license taxes.
WV Code § 11-12-4a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 12. Business Registration Tax|§11-12-4a. Sellers of Cigarettes, Tobacco Products or Cigarette Wrappers Required to Be Licensed; Business Registration Certificate Is License; Criminal Penalties

(a) For registration years beginning on or after July 1, 2000, each person who sells cigarettes, or other tobacco products or cigarette wrappers at wholesale or retail shall apply for and receive a license to sell cigarettes or other tobacco products or cigarette wrappers. The cigarette license application shall be a part of the business registration certificate application or the renewal application for a business registration certificate.(b) The license shall be printed on the business registration certificate or certificates issued under the provisions of subsection (a), section four of this article.(c) Any person or company who sells any cigarettes, or other tobacco products or cigarette wrappers at wholesale or retail after July 1, 2001, without obtaining the license specified in subsection (a) of this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $250.
WV Code § 11-12-5a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 12. Business Registration Tax|§11-12-5a. Prohibition on Certificate Being Obtained by Person Connected to Illegal Activities Involving Scrap Metal

(a) For the purposes of this section, the term "scrap metal" shall have the same meaning ascribed to it in section forty-nine, article three, chapter sixty-one of this code.(b) No person that has had a previous business registration certificate cancelled pursuant to subsection (j), section forty-nine, article three, chapter sixty-one of this code may apply for a subsequent business registration certificate that would permit them to own, conduct, or operate any business involving the purchase of scrap metal or the operation or any salvage yard or recycling facility.(c) No person may apply for a business registration certificate that would permit them to own, conduct, or operate any business involving the purchase of scrap metal or the operation or any salvage yard or recycling facility in which a person convicted in the previous two years of a third or subsequent offense under section forty-nine, article three, chapter sixty-one of this code will hold a financial interest, be employed, or otherwise be involved in the day-to-day operations of said business.(d) Upon applying for a business registration certificate, pursuant to section four of this article, that would permit the applicant to own, conduct, or operate any business involving the purchase of scrap metal or the operation of any salvage yard or recycling facility, the Tax Commissioner shall require as part of the application a statement by the applicant that to the best of his or her knowledge and belief no person that has been convicted in the previous two years of a third or subsequent offense under section forty-nine, article three, chapter sixty-one of this code will hold a financial interest, be employed, or otherwise be involved in the day-to-day operations of said business.
WV Code § 11-12-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 12. Business Registration Tax|§11-12-6. Business Certificate a Personal Privilege Not Assignable; Change of Name, Location, Ownership, etc.

Every business certificate issued under the provisions of section four of this article shall confer a personal privilege only to transact the business, activity or trade, which may be the subject of the business certificate and shall not be exercised except by the persons holding the same and shall not be assignable to any other person.Changes in the name of the person or change of location, or address, or changes in ownership of the business or changes in real parties of interest shall be considered a cessation of the business and a new certificate shall be required. Changes of partners or members of firms or officers of a corporation shall not require a new certificate to be issued.
WV Code § 11-12-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 12. Business Registration Tax|§11-12-9. Penalties

In addition to the provisions of article ten of this chapter, any person engaging in or prosecuting any business contrary to the provisions of this article, whether without obtaining a business registration certificate therefor before commencing the same, or by continuing the same after the termination of the effective period of any such certificate may, in addition to paying the business registration tax, additions to tax, penalties and interest, be liable for a penalty of $50 for each month or fraction thereof during which he has been in default of the business registration tax. It shall be the duty of the Tax Commissioner to collect the full amount of the business registration tax, additions to tax, interest, and all penalties imposed: Provided, That in no event may the total penalty for failure to renew a business registration certificate exceed $50 per registration certificate.
WV Code § 11-12-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 12. Business Registration Tax|§11-12-10. Collection of Back Taxes; Notice of Discontinuance of Business

Any person engaging in or prosecuting any business contrary to provisions of this article, whether without obtaining a certificate therefor before commencing the same, or by continuing the same after the termination of the effective period of such certificate, shall, in addition to all other penalties provided by law, be liable for the payment of all back business franchise registration taxes and the additions to tax, penalties and interest due thereon and the penalties imposed by this article for a period not exceeding three years.Whenever any person ceases to engage in business within this state by reason of the discontinuance, sale or transfer or by any other means of disposition of the business, it shall be his duty to notify the Tax Commissioner in writing of the discontinuance, sale or transfer or other disposition of the business, the date thereof and the name and address of the seller or transferor and purchaser or transferee thereof.Unless the notice shall have been given to the Tax Commissioner as above provided, such seller or transferor and purchaser or transferee shall be jointly liable to the State of West Virginia for the amount of all taxes, additions to tax, penalties and interest due and unpaid under the provisions of this article or article ten of this chapter.
WV Code § 11-12-14 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 12. Business Registration Tax|§11-12-14. Hearing; Appeal

Any person adversely affected by refusal of the Tax Commissioner, or his representative, to issue a business franchise registration certificate or to renew this certificate may request a hearing before the Tax Commissioner, or his examiner, if such request is made within sixty days from receipt of written notice of the refusal.The hearing provided for in this section and section five of this article shall be held as provided in section nine, article ten of this chapter and the taxpayer may take an appeal as provided in section ten of said article ten.
WV Code § 11-12-15 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 12. Business Registration Tax|§11-12-15. Enforcement

Any employee of the State Tax Department so designated by the Tax Commissioner shall have all the lawful powers delegated to members of the department of public safety to enforce the provisions of this article in any county or municipality of this state, and such employee shall, before entering upon the discharge of his duties, execute a bond with security in the sum of $3,500, payable to the State of West Virginia, conditioned for the faithful performance of his duties as such, and such bond shall be approved as to form by the Attorney General, and the same shall be filed with the Secretary of State and preserved in his office.
WV Code § 11-12-16 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 12. Business Registration Tax|§11-12-16. Disposition of Money Collected

All money collected under the provisions of sections three and nine of this article shall be paid into the State Treasury, monthly, by the State Tax Commissioner, and shall be added to and shall constitute a part of the General Fund for the elementary schools.