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WV Code § 11-13-18 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13. Business and Occupation Tax|§11-13-18. Agents for Collection of Delinquent Taxes

The Tax Commissioner may, with the approval of the Governor, appoint not more than twelve agents for the entire state for the collection of delinquent taxes, delinquent license taxes and all additions to tax, penalties and interest. All delinquent taxes, delinquent license taxes and all additions to tax, penalties and interest so collected shall be, by the Tax Commissioner, paid into the State Treasury to the credit of the state general fund. The salary of every such agent appointed shall be determined by the State Tax Commissioner by and with the approval of the Governor.
WV Code § 11-13-19 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13. Business and Occupation Tax|§11-13-19. Certificate to Clerk of County Court of Assessment of Taxes

The Tax Commissioner for the more effective collection of the tax may file with the clerk of the county court of any county a certified copy of an assessment of taxes under this article. A certificate so filed shall be recorded in a book provided for the purpose and thereafter shall constitute binding notice of the lien created by this article upon all lands of the taxpayer located in the county as against all parties whose interest arose after such recordation. Upon payment of taxes delinquent under this article the lien of which shall have been recorded the Tax Commissioner shall certify in duplicate the fact and amount of payment and the balance due, if any, and shall forward the certificates, one to the taxpayer and one to the clerk of the county court of the county where the taxpayer shall have been listed as delinquent. The clerk of the county court shall record the certificate in the book in which releases are recorded, without payment of any additional fee. From the date that such a certificate is admitted to record the land of the taxpayer in the county shall be free from any lien for taxes under this article accrued to the date that the certificate was issued.
WV Code § 11-13-25 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13. Business and Occupation Tax|§11-13-25. Cities, Towns or Villages Restricted From Imposing Additional Tax

Notwithstanding the provisions of section five, article thirteen, chapter eight of this code, no city, town or village shall impose a business and occupation tax:(a) Upon occupations or privileges taxed under sections two- a, two-b, two-c, two-d, two-e, two-g, two-h, two-i and two-j of this article, in excess of rates in effect under this article on January 1, 1959;(b) Upon occupations or privileges taxed under section two- k of this article, in excess of one percent of gross income;(c) Under section two-l of this article; or(d) Upon occupations or privileges taxed under section two- m of this article, in excess of the tax rate applicable to such occupations or privileges under section two-b of this article on January 1, 1959.
WV Code § 11-13-26 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13. Business and Occupation Tax|§11-13-26. Severability

If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision thereof directly involved in the controversy in which such judgment shall have been rendered, and the applicability of such provision to other persons or circumstances shall not be affected thereby.
WV Code § 11-13-27 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13. Business and Occupation Tax|§11-13-27. General Procedure and Administration

Each and every provision 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 thirteen with like effect as if said act were applicable only to the tax imposed by this article thirteen and were set forth in extenso in this article thirteen.
WV Code § 11-13-29 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13. Business and Occupation Tax|§11-13-29. Tax Commissioner to Furnish Comparative Study Reports to Governor and Legislature, Dates Therefor

The State Tax Commissioner, who will be recipient of informational reports and tax returns from taxpayers in respect of the revised state tax structure on business, beginning on July 1, 1987, shall furnish a comparative study report in respect of the data concerning businesses and their changed tax liabilities, entitlement to tax credits, and general categories wherein tax liability is substantially increased or lessened. Such report shall be furnished to the Governor and to the Legislature at its regular sessions of the year 1986 and 1987, with particular emphasis on the elements of equity and adequacy that the acquired data may reflect in respect of the state's major industries and taxpayers, on the basis of their being subjected to taxation under the revised state tax structure.
WV Code § 11-13-30 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13. Business and Occupation Tax|§11-13-30. Tax Credit for Coal Coking Facilities; Regulations

(a) Effective July 1, 1987, notwithstanding any provisions of this code to the contrary, any company granted a reduced rate loan pursuant to section seven, article two, chapter five-b of this code shall be allowed a credit against the tax imposed by this article for a period of five years from the date the reduced rate loan is issued.(b) The Tax Commissioner may prescribe such regulations as may be necessary to carry out the purposes of this section.
WV Code § 11-13-31 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13. Business and Occupation Tax|§11-13-31. Credit for Consumers Sales and Service Tax and Use Tax Paid

The tax imposed by this article shall be subject to the credit set forth in section nine-b, article fifteen of this chapter and the credit set forth in section three-b, article fifteen-a of this chapter.
WV Code § 11-13A-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-1. Short Title; Arrangement and Classification

This article may be cited as the "Severance and Business Privilege Tax Act of 1993". No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, and no legal effect shall be given to any descriptive matter of headings relating to any part, section, subsection, subdivision or paragraph of this article.
WV Code § 11-13A-3b (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-3b. Imposition of Tax on Privilege of Severing Timber

(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of severing timber for sale, profit or commercial use, there is hereby levied and shall be collected from every person exercising such privilege an annual privilege tax.(b) Rate and measure of tax. — The tax imposed in subsection (a) of this section shall be three and twenty-two hundredths percent of the gross value of the timber produced, as shown by the gross proceeds derived from the sale thereof by the producer, except as otherwise provided in this article: Provided, That as to timber produced after December 31, 2006 the rate of the tax imposed in subsection (a) of this section shall be one and twenty-two hundredths percent of the gross value of the timber produced, as shown by the gross proceeds derived from the sale thereof by the producer, except as otherwise provided in this article.(c) Tax in addition to other taxes. — The tax imposed by this section shall apply to all persons severing timber in this state and shall be in addition to all other taxes imposed by law.(d) Discontinuation and reestablishment of tax. — Beginning in the tax year 2010 and continuing until June 30, 2016, the tax imposed by this section is discontinued. On and after July 1, 2016, the tax imposed by this section is reestablished and is imposed and shall apply to all persons severing timber in this state at the rate of one and fifty hundredths percent of the gross value of the timber produced, as shown by the gross proceeds derived from the sale thereof by the producer, except as otherwise provided in this article.(e) Termination of taxes imposed by this section. – The taxes imposed under this section shall cease, terminate and be of no further force or effect on and after July 1, 2019. Termination of the taxes imposed under this section shall not relieve any person of any liability or duty to pay tax imposed under this article with respect to privileges exercised before the effective date of such termination.
WV Code § 11-13A-3c (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-3c. Imposition of Tax on Privilege of Severing Other Natural Resources

(a) Imposition of tax. -- For the privilege of engaging or continuing within this state in the business of severing, extracting, reducing to possession and producing for sale, profit or commercial use any other natural resource product or product not taxed under section three, three-a, three-b or four of this article, there is hereby levied and shall be collected from every person exercising this privilege an annual privilege tax.(b) Rate and measure of tax. -- The tax imposed in subsection (a) of this section shall be four percent of the gross value of the natural resource produced, as shown by the gross proceeds derived from the sale thereof by producer, except as otherwise provided in this article: Provided, That beginning July 1, 1993, the tax imposed by this section shall be levied and collected at the rate of four and one-half percent, and beginning July 1, 1994, the tax imposed by this section shall be levied and collected at the rate of five percent.(c) Tax in addition to other taxes. -- The tax imposed by this section shall apply to all persons severing other natural resources in this state, and shall be in addition to all other taxes imposed by law.(d) Effective date. -- This section, as amended in the year 1993, shall apply to gross proceeds derived after May 31 of such year. The language of section three of this article, as in effect on January 1, of such year, shall apply to gross proceeds derived prior to June 1 of such year and, with respect to such gross proceeds, shall be fully and completely preserved.
WV Code § 11-13A-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-4. Treatment Processes as Production

(a) Treatment processes considered as mining. -- The following treatment processes (and the treatment processes necessary or incidental thereto) when applied by the mine owner or operator to natural resources mined in this state shall be considered as mining and part of the privilege taxed under this article.(1) Coal. -- In the case of coal: Cleaning, breaking, sizing, dust allaying, treating to prevent freezing and loading for shipment.(2) Minerals customarily sold in crude form. -- In the case of other minerals which are customarily sold in crude form: Sorting, concentrating, sintering and substantially equivalent processes to bring them to shipping grade and form, and loading for shipment.(3) Minerals not customarily sold in crude form. -- In the case of other minerals which are not customarily sold in the form of the crude mineral products: Crushing, grinding and beneficiation by concentration (gravity, flotation, amalgamation or electrostatic or magnetic), cyanidation, leaching, crystallization, precipitation (but not including electrolytic deposition, roasting, thermal or electric smelting or refining), or substantially equivalent processes or combinations of processes used in the separation or extraction of the product or products from the ore or the mineral or minerals from other material from the mine or other natural deposit.(4) Oil shale. -- In the case of oil shale: Extraction from the ground, crushing, loading into the retort and retorting, but not hydrogenation, refining or any other process subsequent to retorting; and(5) Other. -- Any other treatment process provided for in a legislative rule prescribed by the Tax Commissioner which, with respect to the particular ore or mineral, is not inconsistent with the preceding subdivisions of this subsection (a).(b) Treatment processes not considered as mining. -- Unless such processes are otherwise provided for in subsection (a), or are necessary or incidental to processes provided for in subsection (a), the following treatment processes shall not be considered as "mining": Electrolytic deposition, roasting, calcining, thermal or electric smelting, refining, polishing, fine pulverization, blending with other materials, treatment effecting a chemical change, thermal action and molding or shaping.(c) Treatment processes considered part of production of oil, natural gas and natural gas liquids. -- The privileges of severing and producing oil and natural gas shall not include any conversion or refining process.(d) Timber production privilege. -- The privilege of severing and producing timber shall end once the tree is severed and delimbed.(e) Limestone and sandstone quarried or mined production privilege. -- The privilege of severing and producing limestone and sandstone by quarrying or mining shall end once the limestone or sandstone is severed from the earth.
WV Code § 11-13A-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-5. Oil and Gas Operating Unit

(a) For purposes of the production of oil classification and the production of natural gas classification, as set forth in this article, multiple coowners of oil or natural gas, in place, lessees thereof, or others being vested with title and ownership to part or all of the oil and gas, as personal property, immediately after its severance, extraction, reduction to possession and production (except royalty recipients in kind) shall be deemed to be a "group or combination acting as a unit" and one "person" as defined in section two of this article, if not otherwise defined therein, whenever engaged in the producing of oil or natural gas through common use (by joint or separately executed contracts) of the same independent contract driller or operator's services; and notwithstanding provisions of private contracts for separate deposit of gross receipts in separate members' accounts or for members of such group or combination to take in kind any proportionate part of such natural resources.(b) Lessees, sublessees or other denominated lessees are considered to be producers of all of the oil or natural gas produced, regardless of any payment, in kind, to lessors, sublessors or other denominated lessors of a part of such natural resources as rents or royalties.
WV Code § 11-13A-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-7. Accounting Periods and Methods of Accounting

(a) General rule. -- For purposes of the taxes imposed by this article, a taxpayer's taxable year shall be the same as the taxpayer's taxable year for federal income tax purposes. If taxpayer has no taxable year for federal income tax purposes, then the calendar year shall be taxpayer's taxable year under this article.(b) Change of taxable year. -- If a taxpayer's taxable year is changed for federal income tax purposes, taxpayer's taxable year for purposes of this article shall be similarly changed. The taxpayer shall provide a copy of the authorization for such change from the Internal Revenue Service, with taxpayer's annual return for the taxable year filed under this article.(c) Methods of accounting same as federal. --(1) Same as federal. -- A taxpayer's method of accounting under this article shall be the same as the taxpayer's method of accounting for federal income tax purposes. In the absence of any method of accounting for federal income tax purposes, the accrual method of accounting shall be used, unless the Tax Commissioner, in writing, consents to the use of another method. Accrual basis taxpayers may deduct bad debts only in the year to which they relate, and accrual basis health care providers may not deduct bad debts attributable to services rendered before June 1, 1993.(2) Change of accounting methods. -- If a taxpayer's method of accounting is changed for federal income tax purposes, the taxpayer's method of accounting for purposes of this article shall similarly be changed. The taxpayer shall provide a copy of the authorization for such change from the Internal Revenue Service with its annual return for the taxable year filed under this article.(d) Adjustments. -- In computing a taxpayer's liability for tax for any taxable year under a method of accounting different from the method under which the taxpayer's liability for tax under this article for the previous year was computed, there shall be taken into account those adjustments which are determined, under regulations prescribed by the Tax Commissioner, to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted.
WV Code § 11-13A-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-8. Time for Filing Annual Returns and Other Documents

On or before the expiration of one month after the end of the taxable year, every taxpayer subject to a tax imposed by this article shall make and file an annual return for the entire taxable year showing such information as the Tax Commissioner may require and computing the amount of taxes due under this article for the taxable year. Returns made on the basis of a calendar year shall be filed on or before the thirty-first day of January following the close of the calendar year. Returns made on the basis of a fiscal year shall be filed on or before the last day of the first month following the close of the fiscal year.
WV Code § 11-13A-9a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-9a. Periodic Installment Payments of Tax Imposed by Section Three of This Article

(a) General rule. -- Taxes levied under section three of this article shall be due and payable in periodic installments as follows:(1) If a person's annual liability under this article can reasonably be expected to be $50 or less per month, no installment payments of tax are required under this section during that taxable year.(2) If a person's annual tax liability under section three of this article can reasonably be expected to exceed $50 per month, the tax imposed by said section shall be due and payable in monthly installments on or before the last day of the month following the month in which the tax accrued: Provided, That the installment payment otherwise due on or before June 30 each year shall be remitted to the Tax Commissioner on or before June 15 each year.(A) Each such taxpayer shall, on or before the last day of each month, make out an estimate of the tax for which the taxpayer is liable for the preceding month, sign the same and mail it together with a remittance, in the form prescribed by the Tax Commissioner, of the amount of tax due to the office of the Tax Commissioner: Provided, That the installment payment otherwise due under this paragraph on or before June 30 each year shall be remitted to the Tax Commissioner on or before June 15, beginning June 15, 1988.(B) In estimating the amount of tax due for each month, the taxpayer may deduct one twelfth of any applicable tax credits allowable for the taxable year and one twelfth of any annual exemption allowed for such year.(b) Exception. -- Notwithstanding the provisions of subsection (a) of this section, the Tax Commissioner, if he deems it necessary to ensure payment of the tax, may require the return and payment under this section for periods of shorter duration than those prescribed in said subsection.
WV Code § 11-13A-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-10. Paying Tax; Annual Tax Credit

Every taxpayer subject to any tax imposed under this article shall be allowed one annual credit of $500 against the taxes due under this article, to be applied at the rate of $41.67 per month for each month the taxpayer was engaged in business in this state during the taxable year exercising a privilege taxable under this article. Persons providing health care items or services who become subject to the tax imposed by section three of this article beginning June 1, 1993, shall be allowed a proportional credit under this section based on the number of months in their tax year that begin on or after June 1, 1993.
WV Code § 11-13A-10a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-10a. Tax Credit for Business Investment and Jobs Expansion; Industrial Expansion and Revitalization; Eligible Research and Development Projects; Coal Loading Facilities

(a) There shall be allowed as a credit against the tax imposed by this article for the taxable year, the amount determined under articles thirteen-c, thirteen-d and thirteen-e of this chapter relating respectively to:(1) The tax credit for business investment and jobs expansion;(2) The tax credit for industrial expansion and revitalization and eligible research and development projects; and(3) The tax credit for coal loading facilities.(b) The Tax Commissioner shall prescribe such regulations as he deems necessary to carry out the purposes of this section and articles thirteen-c, thirteen-d and thirteen-e of this chapter.(c) This provision shall take effect on July 1, 1987.
WV Code § 11-13A-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-11. Extension of Time for Filing Returns

The Tax Commissioner may, upon written request received on or prior to the due date of the annual return or any periodic estimate, grant a reasonable extension of time for filing any return or other document required by this article, upon such terms as he may by regulation prescribe, or by contract require, if good cause satisfactory to the Tax Commissioner is provided by the taxpayer.
WV Code § 11-13A-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13A. Severance and Business Privilege Tax Act|§11-13A-12. Extension of Time for Paying Tax

(a) Amount determined on return. -- The Tax Commissioner may extend the time for payment of the amount of the tax shown, or required to be shown, on any return required by this article (or any periodic installment payments), for a reasonable period not to exceed six months from the date fixed for payment thereof.(b) Amount determined as deficiency. -- Under regulations prescribed by the Tax Commissioner, he may extend the time for the payment of the amount determined as a deficiency of the taxes imposed by this article for a period not to exceed eighteen months from the date fixed for payment of the deficiency. In exceptional cases, a further period of time not to exceed twelve months may be granted. An extension under this subsection (b) may be granted only where it is shown to the satisfaction of the Tax Commissioner that payment of a deficiency upon the date fixed for the payment thereof will result in undue hardship to the taxpayer.(c) No extension for certain deficiencies. -- No extension shall be granted under this section for any deficiency if the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax.