Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 12: BUSINESS REGISTRATION TAX/§ 11-12-26
West Virginia Statutes

§ 11-12-26 — Interpretation of preceding sections

West Virginia § 11-12-26
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 12BUSINESS REGISTRATION TAX

This text of West Virginia § 11-12-26 (Interpretation of preceding sections) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
W. Va. Code § 11-12-26 (2026).

Text

None of the provisions of the preceding sections in this article shall affect any of the sections of this article dealing with the corporation land holding tax or the corporation license tax; and none of the sections of this article dealing with such taxes shall affect any of the sections of this article dealing with the business registration tax.

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Legislative History

1970 Reg. Sess., HB566; 1957 Reg. Sess., HB86; 1939 Reg. Sess., HB136

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
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Bluebook (online)
West Virginia § 11-12-26, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-12-26.