When a transaction with a person licensed under this article is required to be reported on a return, the return must state the licensee's name, address and, if available, license number and telephone number as stated on the lists compiled by the commissioner under section eighteen of this article.

Terms Used In West Virginia Code 11-14C-29

  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Person: means an individual, firm, cooperative, association, corporation, limited liability corporation, estate, guardian, executor, administrator, trust, business trust, syndicate, partnership, limited partnership, copartnership, organization, limited liability partnership, joint venture, receiver and trustee in bankruptcy. See West Virginia Code 11-14C-2
  • State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
  • this article: means article fourteen-c, chapter . See West Virginia Code 11-14C-2
  • Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1