Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 15: CONSUMERS SALES AND SERVICE TAX/§ 11-15-4a
West Virginia Statutes

§ 11-15-4a — Noncollection of tax; liability of vendor

West Virginia § 11-15-4a
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 15CONSUMERS SALES AND SERVICE TAX

This text of West Virginia § 11-15-4a (Noncollection of tax; liability of vendor) 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 § 11-15-4a (2026).

Text

If any vendor does not collect the tax imposed by §11-15-3 of this code, the vendor shall be personally liable for the amount the vendor did not collect, except as otherwise provided in this article or §11-15B-1et seq. of this code.

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Legislative History

2021 Reg. Sess., SB661; 2020 Reg. Sess., SB832; 2003 Reg. Sess., HB3014; 1955 Reg. Sess., HB127

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Repealed.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 § 11-15-4a, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-15-4a.