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-15 - Application of Tax Commissioners Decision; Multiple Business Locations; Multiple Business Registration Certificates

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. One business registration certificate.
				-- When a taxpayer who owes delinquent personal property taxes has multiple
				business locations in this State, in different counties, but is required by law
				to have only one business registration certificate, the Tax Commissioner shall
				suspend, cancel, not reissue or not issue that certificate until such time as
				the county sheriff of each county in which delinquent personal property taxes
				on business personal property is owed notifies the Tax Commissioner that the
				full amount of delinquent personal property taxes, including any applicable
				penalties and interest, have been paid in full or exonerated, or partially
				exonerated and the balances paid. Upon the effective date of the Tax
				Commissioner's order of suspension, revocation, non-renewal or non-issuance, as
				the case may be, the taxpayer may no longer exercise the privilege of doing
				business in this State and shall immediately cease doing business at all
				locations of the taxpayer in this State.
15.2. Multiple business registration
				certificates all in same county. -- When a taxpayer who owes delinquent
				personal property taxes on business personal property has multiple business
				locations all in the same county in this State, some of which have separate
				business registration certificates, the Tax Commissioner's order of suspension,
				cancellation, or refusal to renew, or issue, as appropriate, shall apply to all
				of the taxpayer's business registration certificates and business activity in
				this State even though as to any particular location that has a business
				registration certificate, personal property taxes are not delinquent with
				respect to business tangible personal property at a particular location. Upon
				the effective date of the Tax Commissioner's order of suspension, revocation,
				non-renewal or non-issuance, as the case may be, the taxpayer may no longer
				exercise the privilege of doing business in this State and shall immediately
				cease doing business at all business locations of the taxpayer in this
				State.
15.3. Multiple business
				registration certificates, multiple counties, but personal property taxes
				delinquent in some but not all counties in which business personal property has
				a tax situs. -- When a taxpayer who owes delinquent personal property taxes on
				business personal property in one or more counties of this State has multiple
				business locations in this State some of which have separate business
				registration certificates, as required by law, but only some locations are in
				counties where the taxpayer owes delinquent personal property taxes, the Tax
				Commissioner's order of suspension, cancellation or refusal to renew, or issue,
				as appropriate, shall apply to the business registration certificate for
				registrant's primary business location in this State and to each separate
				business registration certificate for locations in counties in which the
				taxpayer owes delinquent personal property taxes. The affected business
				registration certificates shall be identified in the Tax Commissioner's order.
				Upon the effective date of the Tax Commissioner's order of suspension,
				revocation, non-renewal or non-issuance, as the case may be, the taxpayer may
				no longer exercise the privilege of doing business in this State at those
				locations and all business activities at those locations shall immediately
				cease. Application of the Tax Commissioner's order of suspension, cancellation
				or refusal to renew, or issue, as appropriate, to the business registration
				certificate for the registrant's primary business location in this State shall
				be effective without regard to whether the primary business location in this
				State is located inside of, or outside of, a county where the taxpayer owes
				delinquent personal property taxes.
15.4. Filing petition for appeal does not
				suspend Tax Commissioner's order. -- The Tax Commissioner's order of
				suspension, cancellation, revocation, non-renewal, or nonissuance of a business
				registration certificate remains in place until the county sheriff of each
				county in which delinquent personal property taxes on business personal
				property notifies the Tax Commissioner that the full amount of the registrant's
				delinquent personal property taxes, including any applicable penalties and
				interest, have been paid in full or exonerated, or partially exonerated and the
				balances paid, as the case may be or until there is a determination by the
				Office of Tax Appeals or court of this State that becomes final, holding that
				the delinquent property taxes are exonerated due to property taxes on the
				business personal property having been paid in full to all counties to which
				they were owed.
15.5. Perishable
				property. -- In the event that immediate cessation of business activity is
				likely to result in personal property at one or more locations perishing or
				becoming greatly reduced in price or value, or the property cannot be kept from
				spoilage without great expense, the taxpayer shall immediately notify the
				county sheriff of the county in which delinquent personal property taxes are
				owed and in which the property is located of that fact and identify the
				property that is likely to spoil and the sheriff shall exercise authority
				provided in W. Va. Code §
									11A-2-1
				to distrain upon any goods and chattels belonging to the taxpayer in his or her
				county for payment of the delinquent personal property taxes.