West Virginia § 11-15A-9 Tax as debt

West Virginia Statutes

§ 11-15A-9 — Tax as debt

West Virginia·Ch. 11 TAXATION·Art. 15A USE TAX

The tax required to be collected by any retailer pursuant to section six, six-a or seven of this article, or by any seller or certified service provider pursuant to article fifteen-b of this chapter, and any tax collected by any retailer, seller or certified service provider pursuant to section six, six-a or seven of this article, or article fifteen-b of this chapter, constitutes a debt owed by the retailer, seller or certified service provider to this state. The amount of tax collected shall be held in trust for the State of West Virginia until paid over to the Tax Commissioner.

Free access — add to your briefcase to read the full text and ask questions with AI

The tax required to be collected by any retailer pursuant to section six, six-a or seven of this article, or by any seller or certified service provider pursuant to article fifteen-b of this chapter, and any tax collected by any retailer, seller or certified service provider pursuant to section six, six-a or seven of this article, or article fifteen-b of this chapter, constitutes a debt owed by the retailer, seller or certified service provider to this state. The amount of tax collected shall be held in trust for the State of West Virginia until paid over to the Tax Commissioner.

West Virginia § 11-15A-9 (Tax as debt) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.