West Virginia Statutes

§ 11-6C-4 — Determination of tax on dealer vehicle inventory, daily passenger rental car inventory, dealer motorboat inventory, farm equipment dealers inventory or house trailer and factory-built homes inventory

West Virginia·Ch. 11 TAXATION·Art. 6C SPECIAL METHOD FOR APPRAISING DEALER VEHICLE INVENTORY
The annual amount of tax levied upon the dealer vehicle inventory, daily passenger rental car inventory, dealer motorboat inventory, farm equipment dealers inventory or house trailer and factory-built homes inventory pursuant to article eight of this chapter shall be based upon the market value as determined pursuant to this article, times the assessment percentage then provided by law.

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West Virginia § 11-6C-4 (Determination of tax on dealer vehicle inventory, daily passenger rental car inventory, dealer motorboat inventory, farm equipment dealers inventory or house trailer and factory-built homes inventory) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

2008 Reg. Sess., HB4088; 2007 Reg. Sess., SB672; 1995 Reg. Sess., HB2270

Nearby Sections

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