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WV Code § 11-27-24 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-24. Payment of Estimated Tax

(a) General rule. -- Every person subject to a tax imposed by this article must make estimated tax payments for a taxable year in which such person's tax liability can reasonably be expected to exceed $50 per month. Eleven twelfths of such person's estimated tax liability must be remitted in monthly installment payments during that tax year. Installment payments are due on the fifteenth day of the second through the twelfth months of the tax year for gross receipts received or receivable during the preceding month. The balance of tax due must be paid by the last day of the first month following the close of taxpayer's tax year.(b) Remittance form. -- With each installment payment, taxpayer shall file a remittance form executed as provided in section sixteen of this article. This form shall be prescribed by the Tax Commissioner and require such information as the commissioner deems necessary for the efficient administration of this article.(c) Exception. -- Notwithstanding the provisions of subsection (a) of this section, the Tax Commissioner, if the commissioner deems it necessary to ensure payment of the tax, may require the return and payment under this section for periods of shorter duration than that required in said subsection.
WV Code § 11-27-25 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-25. Time for Paying Tax

(a) General rule. -- The person required to make an annual return under this article shall, without assessment or notice and demand from the Tax Commissioner, pay such tax at the time and place fixed for filing the annual return, determined without regard to any extension of time for filing such return.(b) Extension of time for paying tax. -- The Tax Commissioner may extend the time for payment of the amount of tax shown, or required to be shown, on any annual return required by this article (or any periodic installment payment), for a reasonable period not to exceed six months from the date fixed by statute for the payment thereof.(c) Amount determined as deficiency. -- Under rules prescribed by the Tax Commissioner, the commissioner may extend the time for 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 due date of the deficiency. In exceptional cases, a further period of time not to exceed twelve months may be granted. The Tax Commissioner may grant an extension of time under this subsection only where it is shown to the Tax Commissioner's satisfaction that payment of a deficiency upon the date fixed for payment thereof will result in undue hardship to the taxpayer.(d) No extension in certain circumstances. -- The Tax Commissioner may not grant an extension of time under this section if the failure to timely pay tax, or if the deficiency in payment of tax, is due to negligence, to intentional disregard of rules or regulations, or to fraud.
WV Code § 11-27-26 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-26. Place for Filing Returns and Other Documents

Tax returns, statements or other documents, or copies thereof, required by this article or by rules shall be filed with the Tax Commissioner by delivery, in person or by mail, postage prepaid, to the Tax Commissioner's office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by rule, prescribe the place for filing such returns, statements or other documents, or copies thereof, at one or more other locations.
WV Code § 11-27-27 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-27. Signing of Returns and Other Documents

(a) General. -- Any return, statement or other document required to be made under the provisions of this article shall be signed in accordance with instructions or regulations prescribed by the Tax Commissioner.(b) Signing of corporation returns. -- The president, vice president, treasurer, assistant treasurer, chief accounting officer or any other duly authorized officer shall sign the return of a corporation. In the case of a return made for a corporation by a fiduciary, the fiduciary shall sign the return. The fact that an individual's name is signed on the return is prima facie evidence that the individual is authorized to sign the return on behalf of the corporation.(c) Signing of partnership returns. -- Any one of the partners shall sign the return of a partnership. The fact that a partner's name is signed on the return is prima facie evidence that that partner is authorized to sign the return on behalf of the partnership.(d) Signature presumed authentic. -- The fact that an individual's name is signed to a return, statement or other document is prima facie evidence for all purposes that the return, statement or other document was actually signed by him or her.(e) Verification of returns. -- Except as otherwise provided by the Tax Commissioner, any return, declaration or other document required to be made under this article shall contain or be verified by a written declaration that it is made under the penalties of perjury.
WV Code § 11-27-28 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-28. Records

(a) Every person liable for reporting or paying any tax under this article shall keep such records, receipts, invoices and other pertinent papers in such forms as the Tax Commissioner may require.(b) Every person liable for reporting or paying any tax under this article shall keep such records for not less than three years after the annual return required under this article is filed, unless the Tax Commissioner, in writing, authorizes their earlier destruction. An extension of time for making an assessment shall automatically extend the time period for keeping the records for all years subject to audit covered in the agreement for extension of time.
WV Code § 11-27-29 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-29. 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 applies to the taxes imposed by this article, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.
WV Code § 11-27-30 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-30. Exchange of Information to Facilitate Compliance

Notwithstanding the provisions of section five-d, article ten of this chapter, or any other provision of this code to the contrary, the Tax Commissioner and the commissioner of the bureau of administration and finance of the Department of Health and Human Resources, or any successor agency thereto, may, by written agreement, provide for the exchange of information from their respective files, databases, or audits of health care providers, which the Tax Commissioner deems relevant to determining provider compliance with the provisions of this article, in a cost effective and efficient manner. Such agreement may provide for the sharing, or reimbursement, of costs incurred by either party to gather or provide information under this section.
WV Code § 11-27-31 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-31. Crimes and Penalties

Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter applies to the taxes imposed by this article with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.
WV Code § 11-27-32 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-32. Dedication of Tax

(a) The amount of taxes collected under this article, including any interest, additions to tax and penalties collected under article ten of this chapter, less the amount of allowable refunds, the amount of any interest payable with respect to such refunds, and costs of administration and collection, shall be deposited into the special revenue fund created in the State Treasurer's office and known as the Medicaid state share fund. The Tax Commissioner shall have separate accounting for those health care providers as set forth in articles four-b and four-c, chapter nine of this code, except that taxes paid by hospitals may be combined and reported as a single item. The Tax Commissioner shall retain from the taxes collected during each fiscal year the amount of $200,000 to be used for administration and collection of these taxes.(b) Notwithstanding the provisions of subsection (a) of this section, for the remainder of fiscal year one thousand nine hundred ninety-three and for each succeeding fiscal year, no expenditures from any of the several health care provider funds are authorized except in accordance with appropriations by the Legislature.
WV Code § 11-27-33 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-33. Abrogation

This tax abrogates and is of no further force and effect, without any further action by the Legislature, upon the earliest of the following dates:(a) The date upon which an act of Congress becomes effective which prohibits the inclusion of revenue from these broad-based health care related taxes in state share when obtaining matching federal dollars: Provided, That: (1) If such act specifies a later date on which such prohibition takes effect, that later effective date controls; and (2) if such act prohibits the inclusion revenue from some but not all of the broad-based health care related taxes imposed by this article, then only those sections of this article imposing taxes which cannot be used to obtain federal matching dollars shall abrogate on such date, and the remaining tax or taxes shall remain in effect.(b) The date upon which a judgment or order of a court of competent jurisdiction becomes final prohibiting the inclusion of revenue from these broad-based health care related taxes when determining the amount of state expenditures that are claimable as medical assistance for purposes of obtaining federal matching dollars: Provided, That: (1) If such judgment or order specifies a later date on which the prohibition takes effect, that later effective date controls; and (2) if such judgment or order prohibits the inclusion revenue from some but not all of the broad-based health care related taxes imposed by this article, then only those sections of this article imposing taxes which cannot be used to obtain federal matching dollars shall abrogate on such date, and the remaining tax or taxes shall remain in effect.(c) The date upon which any federal administrative rule or regulation promulgated in conformity with federal law becomes effective which negates the effect or purposes of this article: Provided, That: (1) If such rule or regulation specifies a later date on which the prohibition takes effect, that later effective date controls; and (2) if such rule or regulation prohibits the inclusion of revenue from some but not all of the broad-based health care related taxes imposed by this article when determining the amount of state expenditures that are claimable as medical assistance for purposes of obtaining federal matching dollars, then only those sections of this article imposing taxes which cannot be used to obtain federal matching dollars shall abrogate on such date, and the remaining tax or taxes shall remain in effect.
WV Code § 11-27-34 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-34. 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 § 11-27-35 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-35. Effective Date

This act of the Legislature shall take effect upon its passage in the year 1993: Provided, That the taxes imposed by this article shall not be levied on gross receipts received or accrued before June 1, 1993, and shall be levied on gross receipts received or accrued on or after that date.
WV Code § 11-28-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 28. Post-Coal Mine Site Business Credit|§11-28-1. Definitions

For purposes of this article:"Business entity" or "person" means an individual, firm, sole proprietorship, partnership, corporation, association, or other entity entitled to a post-coal mine site business credit. "Coal mining operation" means the business of developing, producing, preparing, or loading bituminous coal, subbituminous coal, anthracite, or lignite. "Post-coal mine site" means property that has remained undeveloped for business purposes, subsequent to coal mining operations on the property within the bonded area of the last issued coal mine permit."Principal place of business" means the physical location from which the entitys direction, control, and coordination of the operations of the business are primarily exercised, with consideration given, but not limited to: (1) The physical location at which the primary executive and administrative headquarters of the entity is located; and(2) From which the management of overall operations of the entity is directed."Undeveloped for business purposes" means land has been previously used for coal mining operations and has not been built or developed for use for other activities in the commercial or manufacturing sectors of the economy.
WV Code § 11-28-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 28. Post-Coal Mine Site Business Credit|§11-28-2. Eligibility for Credit

For those tax years beginning on or after January 1, 2020, a business entity will be allowed a credit against certain taxes imposed by this chapter, as described in §11-28-3 of this code, if the business entity meets the following requirements:(1) The entity is a corporation, small business corporation, limited liability company, partnership, or unincorporated business entity as defined in this code that also has a principal place of business in the state;(2) The entity employs at the post-coal mine site a minimum of 10 full-time (32 hours a week or more) employees; and(3) The entitys principal place of business is located on a post-coal mine site within this state.
WV Code § 11A-1-1 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 1. Accrual and Collection of Taxes|§11A-1-1. Definition of Terms

The words tax, taxes, taxable and taxation as used in this chapter shall, unless otherwise specified, be applicable to all levies on real or personal property made by any of the taxing units named in section four, article eight, chapter eleven of this code.The words land or lands or tract or tracts of lands, or lot or lots, or real estate, or real property, or part or parcel of a tract or lot, or estate or estates in land, as used in this chapter, shall be deemed to include an undivided interest in any freehold estate in land.
WV Code § 11A-1-2 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 1. Accrual and Collection of Taxes|§11A-1-2. Lien for Real Property Taxes

There shall be a lien on all real property for the taxes assessed thereon, and for the interest and other charges upon such taxes, at the rate and for the period provided by law, which lien shall attach on July 1, 1961, and each July 1 thereafter for the taxes payable for the ensuing fiscal year.
WV Code § 11A-1-3 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 1. Accrual and Collection of Taxes|§11A-1-3. Accrual; Time for Payment; Interest on Delinquent Taxes

(a) All current taxes assessed on real and personal property may be paid in two installments. The first installment shall be payable on September first of the year for which the assessment is made, and shall become delinquent on October first; the second installment shall be payable on the first day of the following March and shall become delinquent on April first. Taxes paid on or before the date when they are payable, including both first and second installments, shall be subject to a discount of two and one-half percent. If taxes are not paid on or before the date on which they become delinquent, including both first and second installments, interest at the rate of nine percent per annum shall be added from the date they become delinquent until paid.(b) With regard to real and personal property taxes, when any return, claim, statement or other document is required to be filed, or any payment is required to be made within a prescribed period or before a prescribed date, and the applicable law requires delivery to the office of the sheriff of a county of this state, the methods prescribed in section five-f, article ten, chapter eleven of this code for timely filing and payment to the Tax Commissioner or Department of Tax and Revenue shall be the same methods utilized for timely filing and payment with such sheriff. Nothing contained in this subsection (b) shall prohibit the sheriff from establishing additional methods of payment in accordance with the provisions of section eight-a of this article.
WV Code § 11A-1-4 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 1. Accrual and Collection of Taxes|§11A-1-4. Collection by Sheriff

The sheriff, as ex officio county treasurer, shall collect all taxes levied in his county. For this purpose he shall have an office at the county seat, which shall be kept open daily during business hours.
WV Code § 11A-1-5 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 1. Accrual and Collection of Taxes|§11A-1-5. Appointment of Collector; Bond

The county court may appoint a collector in any county when necessary to collect such taxes. The collector shall have a reasonable time for making collections and accounting therefor. Before acting, he shall execute an official bond, in the penalty of not less than $5,000, to be approved by the county court, and filed with the clerk thereof. All provisions of this chapter in respect to the rights, duties and liabilities of the sheriff shall be applicable to the collector, should one be appointed.
WV Code § 11A-1-6 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 1. Accrual and Collection of Taxes|§11A-1-6. When Collection to Commence

The sheriff shall commence collection of current taxes on July 15, or as soon thereafter as he receives copies of the land and personal property books.
WV Code § 11A-1-7 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 1. Accrual and Collection of Taxes|§11A-1-7. No Collection of Current Real Property Taxes Until Delinquent Real Property Taxes Are Paid

The sheriff, in preparing his or her real property tax receipts for any current year shall examine and compare them with the delinquent list for the preceding year in his or her hands, and if any tract is found to be delinquent for the preceding year, he or she shall note the fact on his or her current receipts and shall decline to receive current taxes on any land where it appears to his or her office that a prior year's real property taxes are unpaid. Acceptance of current taxes through oversight does not relieve the owner of any land of the liability to pay prior taxes and penalties imposed for nonpayment.
WV Code § 11A-1-7a (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 1. Accrual and Collection of Taxes|§11A-1-7a. No Collection of Current Personal Property Taxes Until Delinquent Personal Property Taxes Are Paid

The sheriff, in preparing his or her personal property receipts for any current year shall examine and compare them with the delinquent list for the preceding year in his or her hands, and if payment for any personal property is found to be delinquent for the preceding year, he or she shall note the fact on his or her current receipts and shall decline to receive current taxes on any personal property where it appears to his or her office that a prior year's personal property taxes are unpaid. Acceptance of current taxes through oversight does not relieve the owner of any personal property of the liability to pay prior taxes and penalties imposed for nonpayment.
WV Code § 11A-1-8a (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 1. Accrual and Collection of Taxes|§11A-1-8a. Providing for Payment at Banking Institutions

Notwithstanding any other provision of this code the sheriff, with the consent of the county commission, may enter into a contract with one or more banking institutions, as defined in section two, article one, chapter thirty-one-a of this code, doing business in the county for the purpose of receiving payment of property taxes.Any such contract shall specify the manner in which all taxes received shall be paid to the sheriff and a method for verification by the sheriff and the county commission of all amounts received pursuant to the contract. The contract may provide for the payment of a reasonable fee for the provision of such services by the banking institution.Nothing herein may be construed to affect the amount of the commission due the sheriff provided for in section seventeen of this article.
WV Code § 11A-1-9 (2021)
2021 West Virginia Code|Chapter 11A. Collection and Enforcement of Property Taxes|Article 1. Accrual and Collection of Taxes|§11A-1-9. Payment of Taxes by Co-Owner or Other Interested Party; Lien

Any owner of real estate whose interest is not subject to separate assessment, or any person having a lien on the land, or on an undivided interest therein, or any other person having an interest in the land, or in an undivided interest therein, which he desires to protect, shall be allowed to pay the whole, but not a part, of the taxes assessed thereon. Any co-owner of real estate whose interest is subject to separate assessment shall be allowed at his election to pay the taxes either on his own interest alone or in addition thereto upon the interest of any or all of his co-owners. If his own or any other interest less than the whole, on which he desires to pay the taxes, was included in a group assessment, he must before payment have the group assessment split and must secure from the assessor and present to the sheriff a certificate setting forth the changes made in the assessment. The sheriff shall make the necessary changes in his records, prepare new tax bills to conform thereto, and then deliver the certificate to the clerk of the county court, who shall note the changes on his records.One who pays taxes on the interest of any other person shall be subrogated to the lien of the state upon such interest. He shall lose his right to the lien, however, unless within thirty days after payment he shall file with the clerk of the county court his claim in writing against the owner of such interest, together with the tax receipt or a duplicate thereof. The clerk shall docket the claim on the judgment lien docket in his office and properly index the same. Such lien may be enforced as other judgment liens are enforced.