Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 27: HEALTH CARE PROVIDER TAXES/§ 11-27-21
West Virginia Statutes

§ 11-27-21 — Apportionment of gross receipts

West Virginia § 11-27-21
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 27HEALTH CARE PROVIDER TAXES

This text of West Virginia § 11-27-21 (Apportionment of gross receipts) 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 § 11-27-21 (2026).

Text

When a service is rendered partially in this state and partially in another state, gross receipts attributable to such service shall be allocated or apportioned in accordance with uniform rules promulgated by the Tax Commissioner.

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

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Repealed.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
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
West Virginia § 11-27-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-27-21.