reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12B - Registration Of Transient Vendors › Section 110-12B-10 - Forfeiture Proceedings

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1.
				Filing Petition. -- In order to institute the proceedings to secure an order of
				forfeiture of the seized property, the Tax Commissioner must within thirty (30)
				days after seizure file a petition in the Circuit Court of the county wherein
				the property was seized.
10.2.
				Petition Not Timely Filed. -- In the event the petition is not filed within the
				prescribed time, all tangible personal property shall be returned to the person
				from whom it was seized or to the owner thereof.
10.3. Procedural Rules. -- All service of
				process shall be accomplished in accordance with West Virginia rules of Civil
				Procedure.
10.4. Finding of the
				Court.
10.4.1. The Circuit Court may docket
				the petition for a hearing upon ten (10) days notice to the transient vendor,
				and to the owner of the property seized and any person having a lawful security
				interest in the property seized, if such person or persons and their mailing
				address are known. Upon concluding the hearing, the Circuit Court will render a
				decision which will dispose of all issues in question.
10.4.2. The Circuit Court may proceed in a
				summary manner and may direct the property seized be forfeited to the Tax
				Commissioner:
Provided,
That the security interest in any of the
				property seized shall be provided the opportunity to appear and be heard by the
				Circuit Court on a date certain.
10.4.3. Unclaimed Property. -- If the Circuit
				Court orders property returned to the transient vendor, owner or claimant
				thereof, and if such person or persons fail to remove the property, the Tax
				Commissioner will give such person notice of the court order by mailing a copy
				thereof by certified mail return receipt requested to his last known address.
				Should such person fail to remove the property within thirty (30) days of the
				mailing date of the notice, the property shall be considered as abandoned and
				it shall be disposed of as such under W. Va. Code '36-8-1 et
				seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12C - Preference For Determining Successful Bids › Section 110-12C-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These interpretive rules are an explanation and clarification of operative
				procedures for the "Jobs for West Virginians Act of 1990," being vendor
				preference for construction services in the amount of fifty thousand dollars
				($50,000) or more and competitively bid, and for purchases of commodities and
				printing competitively bid.
1.2.
				Authority. -- W. Va. Code '5A-3-37.
1.3. Filing Date. -- September 1,
				1992.
1.4. Effective Date. --
				October 2, 1992.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12C - Preference For Determining Successful Bids › Section 110-12C-3 - Preference-Construction Services

Current through Register Vol. XLI, No. 28, July 12, 2024
For the period of July 1, 1990 through June 30, 1994,
				  qualified bids for the purchase of construction services or for the
				  construction, repair or improvement of any building or portion thereof,
				  estimated to cost in excess of fifty thousand dollars ($50,000), whether issued
				  as one contract or as a series of contracts, and competitively bid, may receive
				  a maximum preference of five percent (5%). In order to be eligible for such
				  preference, appropriate certification and application in writing must be made
				  at the time the qualified bid is submitted.
3.1. A two and one-half percent (2.5%)
				preference will be provided for a qualified bid which is submitted by an
				individual resident vendor who has resided in West Virginia continuously for
				the four (4) years immediately preceding the date the qualified bid is
				submitted, or for a qualified bid which is submitted by a partnership,
				association or corporation resident vendor which has maintained its
				headquarters or principal place of business within West Virginia continuously
				for the four (4) years immediately preceding the date the qualified bid is
				submitted.
3.1.1. A partnership, association
				or corporation shall be deemed to meet the four (4) year continuous residency
				requirement if at least eighty percent (80%) of the ownership interest of such
				resident vendor is held by another individual, partnership, association or
				corporation resident vendor who otherwise meets the four (4) year continuous
				residency requirement.
3.1.2. The
				entity submitting a bid and requesting preference under Section 3.1 of these
				regulations must meet the requirements of such Section 3.1 and must actually be
				performing the services required as a regular commercial activity of the bidder
				or usually be supervising the performance of such services as a general
				contractor. If a bidder has changed the name under which it does business and
				such former entity meets the requirements of this Section 3.1, then the bidder
				shall be deemed to meet the requirements of this Section 3.1 if the activity
				and residence of the bidder have not changed in a material manner subsequent to
				the effective date of the name change.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12C - Preference For Determining Successful Bids › Section 110-12C-4 - Preference-Commodities and Printing

Current through Register Vol. XLI, No. 28, July 12, 2024
Effective July 1, 1992, qualified bids for the purchase of
				  commodities or printing required to be obtained through competitive bids,
				  whether issued as one contract or as a series of contracts, may receive a
				  maximum preference of five percent (5%). In order to be eligible for such
				  preference, appropriate certification and application in writing must be made
				  at the time the qualified bid is submitted.
4.1. A two and one-half percent (2.5%)
				preference will be provided for a qualified bid which is submitted by an
				individual resident vendor who has resided in West Virginia continuously for
				the four (4) years immediately preceding the date the qualified bid is
				submitted, or for a qualified bid which is submitted by a partnership,
				association or corporation resident vendor which has maintained its
				headquarters or principal place of business within West Virginia continuously
				for the four(4) years immediately preceding the date the qualified bid is
				submitted.
4.1.1. A partnership, association
				or corporation shall be deemed to meet the four (4) year continuous residency
				requirement if at least eighty percent (80%) of the ownership interest of such
				resident vendor is held by another individual, partnership, association or
				corporation resident vendor who otherwise meets the four (4) year continuous
				residency requirement.
4.1.2. If a
				bidder has changed the name under which it does business and such former entity
				meets the requirements of this Section 4.1, then the bidder shall be deemed to
				meet the requirements of this Section 4.1 if the residence of the bidder has
				not changed in a material manner subsequent to the effective date of the name
				change.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12C - Preference For Determining Successful Bids › Section 110-12C-5 - Certification

Current through Register Vol. XLI, No. 28, July 12, 2024
To receive preference within the meaning of these
				  regulations, a bidder must give written consent to the Department of Tax and
				  Revenue authorizing disclosure to the Director of appropriate information which
				  will verify that the bidder has paid the required business taxes;
Provided,
that such information shall not contain the amounts of
				  taxes paid nor any other information deemed by the Tax Commissioner to be
				  confidential. At the time the qualified bid is submitted, the bidder must
				  certify, on the form provided, compliance with the requirements specified in
				  Section 3 or Section 4 of these regulations.
5.1. To meet the four (4) year continuous
				residency requirement, the required certification shall state:
5.1.1. If an individual vendor, that the
				vendor is a resident vendor and has resided continuously in West Virginia for
				the four (4) years immediately preceding the date of certification.
5.1.2. If a partnership, association or
				corporation, that:
5.1.2.1. The vendor is a
				resident vendor and has maintained its headquarters or principal place of
				business continuously in West Virginia for the four (4) years immediately
				preceding the date of certification; or
5.1.2.2. That eighty percent (80%) of the
				ownership interest of vendor is held by another individual, partnership,
				association or corporation resident vendor which has maintained its
				headquarters or principal place of business continuously in West Virginia for
				the four (4) years immediately preceding the date of certification. For the
				purpose of determining the eighty percent (80%) ownership interest, only actual
				ownership by one entity, not joint ventures, shall be acceptable. For the
				purpose of meeting the four (4) year residency requirement or the eighty
				percent (80%) ownership interest requirement as either pertains to a joint
				venture, each party to a joint venture must meet the appropriate
				requirement.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12C - Preference For Determining Successful Bids › Section 110-12C-6 - Investigating Certifications

Current through Register Vol. XLI, No. 28, July 12, 2024
The Director shall investigate requests for preference
				  exclusive of tax matters when any portion of a certification is questioned. If
				  it is determined that the qualified bid fails to meet a requirement for the
				  requested preference, the Secretary, or the Director at the direction of the
				  Secretary may:
6.1. Deny that portion
				of the requested preference that fails to meet the requirement, leaving the
				remaining requested preference in tact, if any; or
6.2. Disqualify the bidder.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12C - Preference For Determining Successful Bids › Section 110-12C-7 - Preference to be Considered in Making Award

Current through Register Vol. XLI, No. 28, July 12, 2024
The preference received by a bid qualified in accordance with
				  these regulations shall be included in the determination of the award of the
				  contract. Preference shall not be applied as between or among West Virginia
				  vendors, but shall be applied as between or among resident vendor(s) and
				  non-resident vendor(s), and between or among non-resident
				  vendors.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12C - Preference For Determining Successful Bids › Section 110-12C-8 - Violations

Current through Register Vol. XLI, No. 28, July 12, 2024
If the Secretary determines that a vendor which received
				  preference under these regulations has failed to continue to meet the
				  requirements for such preference, the Secretary shall advise the Director to
				  proceed with one of the following:
8.1. Rescind the contract or purchase order
				issued to the vendor without penalty to the State; or
8.2. Assess a penalty against such vendor in
				an amount not to exceed five percent (5%) of the vendor's bid. Such penalty
				shall be paid to the contracting agency or deducted from any unpaid balance on
				the contract or purchase order.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12C - Preference For Determining Successful Bids › Section 110-12C-9 - Jeopardizing Federal Funds

Current through Register Vol. XLI, No. 28, July 12, 2024
If any portion of these regulations jeopardize the receipt of
				  federal funds, then such portion shall be waived as being void and of no force
				  and effect as such regulation pertains to the project.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope
.
				--
This legislative rule explains and clarifies application of W. Va.
				Code §
									11-12-5,
				relating to the suspension, cancellation, or refusal to renew, or issue, a
				business registration certificate.
1.2. Authority. -- W. Va. Code §§
									11-10-5
				and
				11-12-5(b)(3).
1.3. Filing Date. -- April 11, 2006
1.4. Effective Date. -- May 1,
				2006.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-2 - Application of This Rule

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1.
				In general, this rule applies to all persons required to obtain and display a
				current business registration certificate issued by the Tax Commissioner, as
				provided in W. Va. Code §
									11-12-1 et
				seq., as a condition precedent to engaging in business activity in West
				Virginia.
2.2. Additionally, this
				rule applies to county sheriffs and to persons who owe delinquent ad valorem
				property taxes on personal property held for sale or used in business activity
				in this State. It provides the ancillary procedures to be followed by county
				sheriffs and the Tax Commissioner when the county sheriff notifies the Tax
				Commissioner that a particular business in his or her county owes delinquent
				property taxes on personal property held for sale or use in business activity
				that remains delinquent after the lists of delinquent personal property taxes
				have been published in the newspaper and posted on the courthouse door, as
				required by law, and after the county commission has certified the list of
				delinquent personal property taxes.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in this rule and unless the context clearly requires
				  a different meaning, the following terms have the meaning ascribed to them in
				  this section.
3.1. "Ad valorem
				property taxes" means the taxes on real and personal property that are assessed
				and collected as provided in the property tax laws of this State.
3.2. "Agriculture and farming" means and
				includes the production of food, fiber, or woodland products (but not timbering
				activity) by means of cultivation or tillage of the soil, or by the conduct of
				animal, livestock, dairy, apiary, equine or poultry husbandry, or by
				horticulture, or by any other plant or animal production, and all farm
				practices related (usual or incidental) thereto, including the storage,
				packing, shipping and marketing thereof, but not including any manufacturing,
				milling, processing or selling of the products by a person other than the
				producer of the products.
3.3.
				"Assess" means the listing and valuing of property for purposes of ad valorem
				property taxation.
3.4. "Business
				activity" means and includes all purposeful revenue-generating activity engaged
				in or caused to be engaged in with the object of gain or economic benefit,
				either direct or indirect, and all activities of this state and its political
				subdivisions which involve the sale of tangible personal property or the
				rendering of service when the service activities compete with or may compete
				with the activities of another person. "Business activity" does not include:
3.4.1. Judicial sales directed by law or
				court order;
3.4.2. Sales for
				delinquent taxes of real or personal property;
3.4.3. The conduct of charitable bingo by any
				person licensed under West Virginia Code § 47-20-1 et seq.;
3.4.4. The conduct of a charitable raffle by
				any person;
3.4.5. The conduct of a
				horse or dog race meeting by any racing association licensed under West
				Virginia Code § 19-23-1 et seq.;
3.4.6. The operation or maintenance of the
				pari-mutuel system of wagering during the conduct of a licensed horse or dog
				race meeting;
3.4.7. The sale of
				any commodity during the conduct of a licensed horse or dog race
				meeting;
3.4.8. The services of
				owners, trainers or jockeys which are essential to the effective conduct of a
				licensed horse or dog race meeting; or
3.4.9. Occasional or casual sales of property
				or services.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-4 - When a Business Registration Certificate is Required; Posting

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Registration
				required. -- Except as otherwise provided in W. Va. Code §
									11-12-1 et
				seq. or this rule, no person may engage in or prosecute in the State of West
				Virginia any business activity without first obtaining a business registration
				certificate from the Tax Commissioner. In addition to having a current business
				registration certificate:
4.1.1. A transient
				vendor shall also comply with the provisions of W. Va. Code §§
										11-12-20
				through
				11-12-25;
4.1.2. A person that provides collection
				agency services shall also comply with the provisions of W. Va. Code §
										47-16-1 et
				seq.;
4.1.3. A person that provides
				employment agency services shall also comply with the provisions of W. Va. Code
				§
										21-2-1
				et seq.;
4.1.4. A person that sells
				drug paraphernalia shall also comply with the provisions of W. Va. Code §
										47-19-1
				et seq.; and
4.1.5. A person
				engaging in or prosecuting other business activities in this State may be
				subject to other provisions of the West Virginia Code which he or she must
				satisfy before commencing or while engaging in a business activity in this
				State.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-5 - Engaging in Business Activity Without a Current Business Registration Certificate as Required by Law

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1.
				In general, no person may engage in business activity in West Virginia unless
				the person has a current business registration certificate issued by the Tax
				Commissioner and the certificate is conspicuously posted as required by W. Va.
				Code §
									11-12-1 et
				seq.
5.1.1. Before the person begins to
				engage in business activity in this State, he or she shall make application for
				the certificate as required under subsection 4.1 of this rule.
5.1.2. A separate business registration
				certificate is needed for each fixed business location in this State from which
				property or services are offered for sale or lease to the public as a class, or
				to a limited portion of the public, or at which customer accounts may be
				opened, closed or serviced, see Section 4.3 of this rule.
5.1.3. Business activity may not be conducted
				under a business registration certificate after it expires on the June
				30th date stated on the certificate, or after the
				certificate becomes void by operation of law, as specified in Section 7 of this
				rule.
5.1.4. Business activity may
				not be conducted under a business registration certificate after it is
				suspended or cancelled by the Tax Commissioner in accordance with the
				provisions of W. Va. Code §
										11-12-5.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-6 - Time for Which Business Registration Certificate is Issued

Current through Register Vol. XLI, No. 28, July 12, 2024
Except for short years resulting from an initial or
				  reestablished registration commencing on a date other than the first day of
				  July, the period for which a business registration certificate is issued begins
				  on the first day of July and expires twenty-four months later on the thirtieth
				  day of June, unless the certificate expires before that day because it is
				  revoked by the Tax Commissioner, for one or more of the reasons set forth in W.
				  Va. Code §
									11-12-5,
				  or the certificate expires sooner by operation of law for one or more of the
				  reasons set forth in W. Va. Code §
									11-12-6.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-7 - When Business with Current Business Registration Certificate Must Apply for a New Certificate During a Registration Period

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Change in name of business. -- A change
				in the name of the business voids the current business registration certificate
				and requires that application be made to the Tax Commissioner for issuance of a
				new certificate in the new name of the business. W. Va. Code §
									11-12-6.
7.2. Change in business location. -- A change
				in the physical location at which or from which business is conducted voids the
				current business registration certificate and requires that application be made
				to the Tax Commissioner for issuance of a new certificate showing the new
				physical location at which or from which business is conducted. W. Va. Code
				§
									11-12-6.
7.3. Change in ownership. -- A change in the
				ownership of the business, or a change in the real parties in interest in the
				business, voids the current business registration certificate and requires that
				application be made to the Tax Commissioner for issuance of a new certificate.
				However, a change in the partners in a partnership, or in the members of a
				limited liability company or in the composition of any other group of
				combination acting as a unit does not in and of itself require issuance of a
				new business registration certificate. A new certificate would be required if
				in addition to adding a partner or a member (or the withdrawal of a partner or
				member) the name of the business is changed, or the location changes at or from
				which the business is conducted. W. Va. Code §
									11-12-6.
7.3.1. A change in the names of the officers
				of a corporation does not void the current business registration certificate
				and does not require that application be made to the Tax Commissioner for
				issuance of a new certificate. W. Va. Code §
										11-12-6.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-8 - Cancellation or Suspension of a Business Registration Certificate; Refusal to Issue or Renew Business Registration Certificate When Registrant Owes Delinquent Personal Property Taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1.
				Discretionary authority. -- The Tax Commissioner may cancel or suspend a
				business registration certificate at any time during a registration period if:
8.1.1. The person applying for a business
				registration certificate filed with the Tax Commissioner an application for
				business registration that is false or fraudulent;
8.1.2. The person applying for renewal of a
				business registration certificate files an application for renewal with the Tax
				Commissioner that is false or fraudulent;
8.1.3. The registrant willfully refused or
				neglected to file a tax return or to report information required by the Tax
				Commissioner for any tax imposed pursuant to chapter 11 of the Code;
8.1.4. The registrant willfully refused or
				neglected to pay any tax, additions to tax, penalties or interest, or any part
				thereof, when they became due and payable under chapter 11 of the Code,
				determined by including in the time for payment any authorized extension of
				time for paying the tax, additions to tax, penalties or interest;
8.1.5. The registrant willfully refused or
				neglected to pay over to the Tax Commissioner on or before its due date,
				determined by including any authorized extension of time for paying the tax,
				any consumers sales or service tax or use tax collected from customers, any
				employer withholding taxes and any other tax imposed by chapter 11 of the Code
				that the registrant collects from any person and holds in trust for the State
				of West Virginia;
8.1.6. The
				registrant abused the privilege afforded to it in the consumers sales and use
				tax laws of this State, W. Va. Code §§
										11-15-1
				et seq.,
				11-15A-1
				et seq. and 11-15B-1 et seq., to be exempt from payment of sales and use taxes
				imposed on some or all of the registrant's purchases for use in business upon
				issuing to the seller of the good or taxable service a properly executed
				exemption certificate, by (1) failing to timely pay sales or use tax on taxable
				purchase for use in business, or (2) failing to give to the seller of the good
				or taxable service a properly executed exemption certificate, a copy of the
				registrant's direct pay permit or a multiple points of use certificate, as
				provided in or required by the consumers sales and use tax laws of this State;
				or
8.1.7. The registrant failed to
				pay in full personal property taxes due and owing for the calendar year
				immediately preceding the calendar year in which application is made to the Tax
				Commissioner for a business registration certificate, or for renewal of a
				business registration certificate.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-9 - Property Tax Year and Collection of Property Taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Assessment by county assessor. --
				Property assessed by a county assessor is assessed annually, as of the first
				day of July, for ad valorem property taxes levied for the next property tax
				year, which is the next ensuing calendar year, e.g., if the assessment day is
				July 1, 2005, the property tax year is the calendar year beginning January 1,
				2006. The county sheriff mails personal property tax tickets or statements to
				the persons in whose name property taxes are charged on the property books
				beginning July 15th of the property tax year for
				which the taxes are assessed. These taxes are payable in two installments. The
				first installment payment is due September 1st of
				the property tax year and becomes delinquent if not paid before October
				1st of the property tax year. The second installment
				payment is due March 1st of the next calendar year
				and becomes delinquent if not paid before April 1st
				of that calendar year, e.g., property taxes assessed for the 2006 property tax
				year may be paid in two installments--the first installment is due September 1,
				2006, and becomes delinquent on October 1, 2006, if not paid before that date;
				the second installment is due March 1, 2007, and becomes delinquent on April 1,
				2007, if not paid before that date.
9.2. Assessment by Board of Public
				Works.--The operating property of a public service business is assessed
				annually by the Board of Public Works. After the county commissions, county
				boards of education and municipalities meet on the third Tuesday in April of
				the property tax year, to set their levy rates for that property tax year, and
				the rates are certified to the State Auditor, the Auditor completes his or her
				books and makes out a statement of the property taxes and levies, which is
				mailed to the owner or operator of the public service business. These taxes are
				payable in two installments. The first installment payment is due September
				1st of the property tax year and becomes delinquent
				if not paid on or before that date. The second installment payment is due March
				1st of the next calendar year and becomes delinquent
				if not paid on or before that date, e.g., property taxes assessed for the 2006
				property tax year may be paid in two installments--the first installment is due
				September 1, 2006, and becomes delinquent on September 2, 2006, if not paid
				before that date; the second installment is due March 1, 2007, and becomes
				delinquent on March 2, 2007, if not paid before that date.
9.3. Appendix A of this rule sets forth
				additional information about the ad valorem property tax cycle.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-10 - Property Tax Returns and Reports

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. General.--Persons engaged in business
				activity in this State who own property located in this State are required to
				file property tax returns or reports with the county assessor in the fall of
				each calendar year. Appendix B of this rule sets forth additional information
				about these returns or reports and the date they are due.
10.2. Property appraised by Tax
				Commissioner.--The appraised value of natural resource property and
				manufacturing property is determined by the Tax Commissioner. The appraised
				values of these properties are provided to the county assessor of the county in
				which the property is located. The county assessor then determines the assessed
				value of the property based upon the appraised value provided by the Tax
				Commissioner. Owners of property appraised by the Tax Commissioner are also
				required to annually file certain returns or reports with the Tax Commissioner.
				Appendix B of this rule sets forth additional information on these returns and
				reports and their due dates.
10.3.
				Public service business - operating property.--Owners and operators of public
				service businesses are required to file a return with the Board of Public Works
				by the first day of May each year. If the public service business owns property
				that is not subject to assessment by the Board of Public Works -- nonoperating
				property shall be reported the county assessor.
10.4. Penalties for failure to timely report
				property. -- When property is not returned to the county assessor, the Tax
				Commissioner or the Board of Public Works, as required by law, the appraised
				and assessed values of that property are determined using information available
				to the appraiser or assessor, and the owner forfeits the right to contest the
				property taxes levied on the property. Additionally, the Tax commissioner may
				impose and collect money penalties, called forfeiture penalties, as provided in
				W. Va. Code §
									11-3-10.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-11 - Identification of Delinquent Taxpayers by County Sheriff; Notice to Taxpayer; Notice to Tax Commissioner

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1.
				The county sheriff is required, by W. Va. Code §
									11A-2-11,
				to annually prepare, by tax district, and alphabetically, by taxpayer name, a
				list of personal property taxes that are delinquent as of April
				30th each calendar year. The sheriff must also
				separately identify persons that may be subject to the provisions of this rule
				and, by September 15th, notify those persons, by
				certified mail of the following:
11.1.1. That
				the person's respective personal property taxes are delinquent;
11.1.2. The amount of delinquent personal
				property taxes due, including separately stated accrued interest, penalties and
				all fees;
11.1.3. The property tax
				year for which the delinquent taxes are owed;
11.1.4. The personal property for which the
				delinquent taxes are owed;
11.1.5.
				The actions to be taken if the full amount of delinquent personal property
				taxes are not paid or exonerated by September 30th
				of the calendar year in which the notice is mailed;
11.1.6. That sheriff may elect to accept only
				certified funds in payment of the delinquent personal property taxes;
				and
11.1.7. That current personal
				property taxes shall not be received by the sheriff until any delinquent ad
				valorem property taxes for the prior tax year are paid in full.
11.1.8. Additionally, the sheriff's certified
				letter shall, at a minimum, include the following statement:
"If you fail to pay the full amount of your delinquent
				  personal property taxes, or those delinquent personal property taxes are not
				  exonerated, on or before September 30, 20__, the ______ County Sheriff will
				  notify the West Virginia Tax Commissioner that your West Virginia business
				  registration certificate is to be suspended or not renewed or reissued until
				  the delinquent tax liability is paid in full or exonerated. The conduct of any
				  business activity in West Virginia without having a current business
				  registration certificate, or after a business registration certificate has been
				  suspended or canceled, is illegal and subject to prosecution. If your business
				  registration certificate is suspended, canceled or not renewed or reissued by
				  the West Virginia Tax Commissioner for failure to pay personal property taxes,
				  you will be charged a processing fee of $50 by the Tax Commissioner for
				  reinstatement or renewal of your business registration certificate. This amount
				  is in addition to the delinquent tax owed, as well as any interest and
				  penalties imposed upon your delinquent personal property tax bill by this
				  Office."
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-12 - Delinquent Taxpayer Pursuing Bankruptcy or Otherwise Out of Business

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1. Out of
				business. -- A delinquent taxpayer that has ceased doing business prior to its
				personal property taxes becoming delinquent may not be subject to actions
				authorized by this rule. If the Taxpayer applies for a new business
				registration certificate under his or her name, or under a different business
				name, but the business activity and business assets are those used in the
				previous business, the Tax Commissioner may not issue a business registration
				certificate for the new business until the delinquent personal property taxes
				from the previous business have been paid or exonerated as provided in this
				rule.
12.2. Bankruptcy. - If a
				person who owes delinquent personal property taxes has filed for protection of
				the United States Bankruptcy Court:
12.2.1.
				The sheriff, as ex officio treasurer of the county, and charged with collection
				of ad valorem property taxes assessed against personal property in the county,
				should file with the bankruptcy court in which the petition for bankruptcy was
				filed a proof of claim for the delinquent personal property taxes as well as
				for real and personal property taxes for the current property tax year, in an
				effort to collect the property taxes from a bankrupt estate; and
12.2.2. Prior to filing the list with the Tax
				Commissioner, as required by subsections 11.3 or 11.4 of this rule, the sheriff
				shall determine whether or not the sheriff's office has received official
				notification that a person has sought the protection of the United States
				Bankruptcy Court. Any person determined to be in bankruptcy shall not be
				included on the list of delinquent taxpayers reported to the Tax Commissioner
				pursuant to this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-13 - Procedure After Tax Commissioner Receives Notification; Notice to Taxpayer

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1.
				Upon receipt of the listing required by subsection 11.3 of this rule, the Tax
				Commissioner shall immediately notify the taxpayer by certified letter:
13.1.1. That the sheriff of the specified
				county has identified the taxpayer as being delinquent in paying ad valorem
				taxes on personal property owned by the taxpayer on the specified July 1
				assessment date;
13.1.2. That if
				the Taxpayer can establish that the taxes in issue were in fact paid or
				exonerated, the taxpayer must contact the sheriff to demonstrate that fact and
				to then have the sheriff remove taxpayer's name from the listing;
13.1.2.1. Immediately after the taxpayer
				demonstrates to the sheriff the payment or exoneration of the applicable
				personal property taxes, the sheriff shall notify the Tax Commissioner either
				that the taxpayer has paid the taxes that were reported as being delinquent or
				that the taxes reported as delinquent were exonerated, as provided in
				subsection 11.4 of this rule;
13.1.3. That if the taxpayer is not able to
				establish that the taxes in issue were in fact paid or exonerated, the
				taxpayer's business registration certificate will be suspended and the
				effective date of the suspension; and,
13.1.4. That if taxpayer continues to engage
				in business subsequent to the day its business registration certificate is
				suspended, the taxpayer shall in addition to all other penalties provided by
				law be subject to the penalties provided in W. Va. Code §
										11-12-9.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-14 - Appeals; Hearing on Decision to Suspend, Revoke, Not Renew, or Not Issue Business Registration Certificate for Failure to Pay Delinquent Property Taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. A
				taxpayer may request a hearing before the West Virginia Office of Tax Appeals
				challenging the Tax Commissioner's notice of suspension, cancellation,
				non-issuance or non-renewal of taxpayer's business registration certificate.
				The taxpayer may initiate a proceeding before the Office of Tax Appeals by
				timely filing a written petition with the Office of Tax Appeals, within 60 days
				after receiving the Tax Commissioner's notice that succinctly states:
14.1.1. The nature of the case;
14.1.2. The facts on which the appeal is
				based; and
14.1.3. Each question
				presented for review by the Office of Tax Appeals.
14.1.4. A petition filed pursuant to
				subsection 14.1 of this section is timely filed if postmarked or hand delivered
				to the Office of Tax Appeals within sixty days of the date the taxpayer
				received written notice of the Tax Commissioner's suspension, non-issuance or
				non-renewal of taxpayer's business registration certificate.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes › Section 110-12D-16 - Participation by County Sheriff and Prosecuting Attorney in Event of Appeal

Current through Register Vol. XLI, No. 28, July 12, 2024
In the event a registrant appeals the Tax Commissioner's
				  order of the suspension, revocation, non-renewal or non-issuance of a business
				  registration certificate, the Tax Commissioner shall defend his or her actions
				  and the sheriff of each county, and the prosecuting attorney thereof, that
				  notified the Tax Commissioner that the registrant owed delinquent property
				  taxes on business personal property are responsible for defending the county's
				  notification to the Tax Commissioner that the registrant owed delinquent
				  property tax on business personal property located in that
				  county.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13 - Business And Occupational Tax › Section 110-13-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule explains and clarifies the West Virginia Business and
				Occupation Tax, W. Va. Code '11-13-1 et seq. This
				legislative rule is intended to repeal and reenact Tax Department, Business and
				Occupation Tax Rule, 110 C.S.R. 13.
1.2. Authority. -- W. Va. Code ''11-10-5 and
				29A-3-15.
1.3. Filing Date. --
				April 17, 1996.
1.4. Effective
				Date. -- May 1, 1996.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13 - Business And Occupational Tax › Section 110-13-2e - Business of Gas Storage; Effective Date

Current through Register Vol. XLI, No. 28, July 12, 2024
2e.1. Rate of tax. - Until July 1, 1995, upon
				every person engaged or continuing within this State in any gas storage
				business utilizing one or more gas storage reservoirs located within this
				State, the tax due under W. Va. Code '11-13-2e
				is five cents (.05) multiplied by either (1) the net number of dekatherms of
				gas injected into a gas storage reservoir during a tax month or (2) the net
				number of dekatherms of gas withdrawn from a gas storage reservoir during a tax
				month, whichever is applicable for that month, whether or not the gas is owned
				by, or is injected or withdrawn for, the storage operator or any other person;
				Provided, That Effective July 1, 1995, the net number of dekatherms of gas
				injected or the net number of dekatherms withdrawn from a gas storage reservoir
				shall not exceed the storage utilization index as defined in this Section. For
				purposes of this Section, storage utilization means the utilization of a
				storage reservoir, through the operation of existing and functional facilities
				available for storage use during the five (5) year base period ending December
				31, 1994, and the "storage utilization index" is the five year average of
				taxable dekatherms as determined for each taxable period of the stated base
				period.
2e.2. Fractional parts of
				dekatherms. - The number of dekatherms of gas injected or withdrawn from a gas
				storage reservoir includes fractional parts of dekatherms to be taxed at the
				following rates:
2e.2.1. From 0 up to but not
				including .2 dekatherms at one cent
;
2e.2.2. From .2 up to but not including .4
				dekatherms at two cents
;
2e.2.3. From .4 up to but not including .6
				dekatherms at three cents
;
2e.2.4. From .6 up to but not including .8
				dekatherms at four cents; and
2e.2.5. From .8 up to and including 1
				dekatherm at five cents.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13 - Business And Occupational Tax › Section 110-13-2n - Business of Generating or Producing or Selling Electric Power; Exemptions; Rates

Current through Register Vol. XLI, No. 28, July 12, 2024
2n.1. Rate of
				tax. - Until June 1, 1995, upon every person engaging or continuing within this
				State in the business of generating or producing electricity for sale, profit
				or commercial use, either directly or indirectly through the activity of
				others, in whole or in part, or in the business of selling electricity to
				consumers, or in both businesses, the tax due under W. Va. Code '
				11-13-2n
				shall be equal to:
2n.1.1. Twenty-six
				hundredths of one cent ($.0026) times the kilowatt hours of net generation
				available for sale that was generated in this State by the taxpayer during the
				taxable year. This rate is five hundredths cents ($.0005) times the kilowatt
				hours of net generation available for sale that was generated in this State by
				the taxpayer and sold to a plant of a customer engaged in manufacturing
				activity if the contract demand at the plant location exceeds two hundred
				thousand kilowatts per hour per year or if the usage at the plant location
				exceeds two hundred thousand kilowatts per hour in a year. Tax due under W. Va.
				Code '
				11-13-2n
				for any person generating electric power and an alternative form of energy at a
				facility located within this State substantially from gob or other mine refuse
				is five hundredths cents ($.0005) times the kilowatt hours of net generation or
				production available for sale. The measure of tax under this subdivision is
				total kilowatt hours of net generation available for sale that was generated or
				produced in this State by the taxpayer during the taxable year regardless of
				the place of sale or use, or the fact that transmission may be made to points
				outside this State.
2n.1.2.
				Nineteen hundredths of one cent ($ .0019) times the kilowatt hours of
				electricity sold to consumers in this State that were not generated or produced
				in this State by the taxpayer. The rate is five hundredths cents ($.0005) times
				the kilowatt hours electricity not generated in this State by the taxpayer
				which is sold to a plant in this State of a customer engaged in manufacturing
				activity if the contract demand at the plant location exceeds two hundred
				thousand kilowatts per hour per year or if the usage at the plant location
				exceeds two hundred thousand kilowatts per hour in a year. The measure of tax
				is the total kilowatt hours of electricity sold to consumers in this State
				during the taxable year, that were not generated or produced in this State by
				the taxpayer, to be determined by subtracting from the total kilowatt hours of
				electricity sold to consumers in the State during the taxable year, the net
				kilowatt hours of electricity generated or produced in the State by the
				taxpayer during that year.