West Virginia Code > Chapter 48 > Article 15 – Enforcement of Support Order Through Action Against License


Part 1	Definitions	48-15-101 – 48-15-104
Part 2	Action Against License	48-15-201 – 48-15-204
Part 2	Action Against License	48-15-205 – 48-15-209
Part 3	Enforcement of Order	48-15-301 – 48-15-304
Part 4	Miscellaneous Provisions	48-15-401 – 48-15-402

Terms Used In West Virginia Code > Chapter 48 > Article 15 - Enforcement of Support Order Through Action Against License

Affiliated group: means one or more chains of corporations, limited liability entities, or partnerships, or any combination thereof, connected through the ownership of stock or ownership interests with a common parent which is a corporation, limited liability entity, or partnership, but only if the common parent owns directly, or indirectly, a controlling interest in each of the members of the group. See West Virginia Code 11-13EE-2
Agency: includes a municipality, a county or municipal development agency established pursuant to authority granted in §. See West Virginia Code 7-11B-3
Agreement: means any agreement or contractual relationship entered into after the effective date of this section between a person developing patents in this state and either:
(A) A corporation established under the laws of this state that meet the requirements of section three, article twelve, chapter . See West Virginia Code 11-13AA-3
Agriculture: means the cultivation of the soil, including the planting and harvesting of crops and the breeding and management of livestock. See West Virginia Code 11-5-3
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Amortization: Paying off a loan by regular installments.
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Arrest: Taking physical custody of a person by lawful authority.
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
Base assessed value: means the taxable assessed value of all real and tangible personal property, excluding personal motor vehicles, having a tax situs within a development or redevelopment district as shown upon the landbooks and personal property books of the assessor on July 1 of the calendar year preceding the effective date of the order or ordinance creating and establishing the development or redevelopment district: Provided, That for any development or redevelopment district approved after the effective date of the amendments to this section enacted during the regular session of the Legislature in 2014, personal trailers, personal boats, personal campers, personal motor homes, personal ATVs and personal motorcycles having a tax situs within a development or redevelopment district are excluded from the base assessed value. See West Virginia Code 7-11B-3
Base period: means the five-year period directly preceding the year the qualifying capital investment in new machinery and equipment was placed into service. See West Virginia Code 11-13EE-2
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Blighted area: includes any area which, by reason of the presence of a substantial number of substandard, slum, deteriorated or deteriorating structures, predominance of defective or inadequate street layout, faulty lot layout in relation to size, adequacy, accessibility or usefulness, unsanitary or unsafe conditions, deterioration of site or other improvements, diversity of ownership, defective or unusual conditions of title or the existence of conditions which endanger life or property by fire and other causes, or any combination of such factors, substantially impairs or arrests the sound growth of a municipality, retards the provision of housing accommodations or constitutes an economic or social liability and is a menace to the public health, safety, morals or welfare in its present condition and use, or any area which is predominantly open and which because of lack of accessibility, obsolete platting, diversity of ownership, deterioration of structures or of site improvements, or otherwise, substantially impairs or arrests the sound growth of the community. See West Virginia Code 7-11B-3
Business activity: means all activities engaged in or caused to be engaged in by a person with the object of gain or economic benefit, direct or indirect. See West Virginia Code 11-13AA-3
Capital investment in new machinery and equipment: means :
(A) Tangible personal property in the form of machinery and equipment that is purchased on or after the effective date of this article and placed in service for direct use in the production of coal, when the original or first use of the machinery or equipment in this state commences on or after the effective date of this article. See West Virginia Code 11-13EE-2
Certified eligible safety property: means eligible safety property in which an eligible taxpayer has made qualified investment for which credit has been certified under this article. See West Virginia Code 11-13BB-3
Charter: shall mean , except where specific reference is made to a particular type of charter, either a special legislative charter (whether or not amended under the provisions of former §. See West Virginia Code 8-1-2
Coal mining company: means :
(A) A person subject to tax imposed on the severance of coal by section three, article thirteen-a of this chapter. See West Virginia Code 11-13BB-3
Coal mining operation: includes the mine and the coal preparation and processing plant. See West Virginia Code 11-13EE-2
Coal preparation and processing plant: means any facility (excluding underground mining operations) which prepares coal by one or more of the following processes: breaking, crushing, screening, wet or dry cleaning, and thermal drying. See West Virginia Code 11-13EE-2
Coal production: means the privilege of severing, extracting, reducing to possession and producing coal for sale, profit or commercial use and includes the processing of coal at a coal preparation and processing plant. See West Virginia Code 11-13EE-2
Combined system: means either a combined waterworks, sewerage and stormwater system, or a combined waterworks and sewerage system. See West Virginia Code 8-20-1a
combined waterworks and sewerage system: shall be construed to mean and include a waterworks and sewerage system, which a municipality determines by ordinance to operate in combination. See West Virginia Code 8-20-1
Commercial use: means selling, licensing, leasing or otherwise making patents available to a third party for a price, fee, royalty, commission or other consideration called by whatever name. See West Virginia Code 11-13AA-3
Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
Commissioner of Highways: means the Commissioner of the Division of Highways. See West Virginia Code 7-11B-3
Conservation area: means any improved area within the boundaries of a development or redevelopment district located within the territorial limits of a municipality or county in which fifty percent or more of the structures in the area have an age of thirty-five years or more. See West Virginia Code 7-11B-3
Contract: A legal written agreement that becomes binding when signed.
Controlled group: means one or more chains of corporations connected through stock ownership with a common parent corporation if stock possessing at least 50 percent of the voting power of all classes of stock of each of the corporations is owned, directly or indirectly, by one or more of the corporations. See West Virginia Code 11-13EE-2
Controlling interest: means :
(A) For a corporation, either more than 50 percent ownership, directly or indirectly, of the total combined voting power of all classes of stock of the corporation, or more than 50 percent ownership, directly or indirectly, of the beneficial ownership interest in the voting stock of all classes of stock of the corporation. See West Virginia Code 11-13EE-2
Copyright: means a copyright that is registered with the United States Copyright Office or with a similar office of a foreign country when the foreign copyright is recognized under federal law. See West Virginia Code 11-13AA-3
Corporation: means any corporation, joint-stock company or association, and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by a certificate of interest or ownership or similar written instrument. See West Virginia Code 11-13EE-2
Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
County commission: means the governing body of a county of this state and, for purposes of this article only, includes the governing body of a Class I, Class II or Class III municipality in this state. See West Virginia Code 7-11B-3
Current assessed value: means the annual taxable assessed value of all real and tangible personal property, excluding personal motor vehicles, having a tax situs within a development or redevelopment district as shown upon the landbook and personal property records of the assessor: Provided, That for any development or redevelopment district approved after the effective date of the amendments to this section enacted during the regular session of the Legislature in 2014, personal trailers, personal boats, personal campers, personal motor homes, personal ATVs and personal motorcycles having a tax situs within a development or redevelopment district are excluded from the current assessed value. See West Virginia Code 7-11B-3
Department: means the Department of Agriculture. See West Virginia Code 11-13DD-2
Developer: means a person engaged in this state in developing patents for direct use in a manufacturing process or product and who has an agreement, as defined in this section, with Marshall University or West Virginia University. See West Virginia Code 11-13AA-3
development: means the act of inventing or discovering any new and useful process, machine, article of manufacture, or composition of matter, or any new and useful improvement thereto through significant investment of money, performance of research, or application of design or engineering expertise, which culminates in the issuance of a patent, as defined in this article. See West Virginia Code 11-13AA-3
Development office: means the West Virginia Department of Economic Development created in §. See West Virginia Code 7-11B-3
Development or redevelopment district: means an area proposed by one or more agencies as a development or redevelopment district which may include one or more counties, one or more municipalities or any combination thereof, that has been approved by the county commission of each county in which the project area is located if the project is located outside the corporate limits of a municipality, or by the governing body of a municipality if the project area is located within a municipality, or by both the county commission and the governing body of the municipality when the development or redevelopment district is located both within and without a municipality. See West Virginia Code 7-11B-3
Director: means the Director of the Office of Miners&rsquo. See West Virginia Code 11-13BB-3
Division of Highways: means the state Department of Transportation, Division of Highways. See West Virginia Code 7-11B-3
Donee: The recipient of a gift.
Donor: means a qualified taxpayer who provides free of fee or charge edible agricultural products to a nonprofit food program operating in West Virginia. See West Virginia Code 11-13DD-2
Donor: The person who makes a gift.
Economic development area: means any area or portion of an area within the boundaries of a development or redevelopment district located within the territorial limits of a municipality or county that is neither a blighted area nor a conservation area and for which the county commission finds that development or redevelopment will not be solely used for development of commercial businesses that will unfairly compete in the local economy and that development or redevelopment is in the public interest because it will:
(A) Discourage commerce, industry or manufacturing from moving their operations to another state. See West Virginia Code 7-11B-3
Edible agricultural products: means fruits, vegetables, beef, poultry, pork, fish or any other edible product raised or grown in West Virginia that is intended for, and fit for, human consumption. See West Virginia Code 11-13DD-2
Eligible safety property: means safety technology equipment that, at the time of acquisition, is on the list of approved innovative mine safety technology: Provided, That eligible safety property includes proximity detection systems and cameras used on continuous mining machines and underground haulage equipment and machine mounted methane monitors required by section forty-three, article two, chapter . See West Virginia Code 11-13BB-3
eligible taxpayer: includes all members of the rebate applicant's controlled or affiliated group. See West Virginia Code 11-13EE-2
Eligible taxpayer: means a coal mining company that purchases eligible safety property. See West Virginia Code 11-13BB-3
Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Escrow: Money given to a third party to be held for payment until certain conditions are met.
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
Farming taxpayer: means a West Virginia taxpayer responsible for, and deriving income of, at least $1,000 from growing fruits, vegetables or other edible agricultural products or from raising beef, poultry, pork, fish or other edible agricultural products. See West Virginia Code 11-13DD-2
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Governing body: shall mean the mayor and council together, the council, the board of directors, the commission, or other board or body of any municipality, by whatever name called, as the case may be, charged with the responsibility of enacting ordinances and determining the public policy of such municipality. See West Virginia Code 8-1-2
Governing body of a municipality: means the city council of a Class I, Class II or Class III municipality in this state. See West Virginia Code 7-11B-3
including: when used in a definition contained in this article, shall not exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 7-11B-3
Intergovernmental agreement: means any written agreement that may be entered into by and between two or more county commissions, or between two or more municipalities, or between a county commission and a municipality, in the singular and the plural, or between two or more government entities and the Commissioner of Highways: Provided, That any intergovernmental agreement shall not be subject to provisions governing intergovernmental agreements set forth in other provisions of this code, including, but not limited to, §. See West Virginia Code 7-11B-3
Internal Revenue Code: means the Internal Revenue Code as defined in §. See West Virginia Code 11-13EE-2
Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Lien: A claim against real or personal property in satisfaction of a debt.
Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
List of approved innovative mine safety technology: means the list required to be compiled and maintained by the Board of Coal Mine Health and Safety and approved and published by the director under this article: . See West Virginia Code 11-13BB-3
Manufacturing: means any business activity classified as having a sector identifier, consisting of the first two digits of the six-digit North American Industry Classification System code number of thirty-one, thirty-two or thirty-three. See West Virginia Code 11-13AA-3
mine: includes :
(A) A "surface mine" or "surface mining operation" which means:
(i) Activities conducted on the surface of lands for the removal of coal, or, subject to the requirements of §. See West Virginia Code 11-13EE-2
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
Nonprofit food program: means a surplus food collection and distribution program operated and established to collect donated food for redistribution to persons in need and is recognized as exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code. See West Virginia Code 11-13DD-2
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Order: means an order of the county commission adopted in conformity with the provisions of this article and as provided in this chapter. See West Virginia Code 7-11B-3
Ordinance: shall mean the ordinances and laws enacted by the governing body of a municipality in the exercise of its legislative power, and in one or more articles of this chapter, ordinances enacted by a county commission. See West Virginia Code 8-1-2
Ordinance: means a law adopted by the governing body of a municipality in conformity with the provisions of this article and as provided in §. See West Virginia Code 7-11B-3
Oversight: Committee review of the activities of a Federal agency or program.
Owner: when used in reference to a pass-through entity, means a person who owns an equity interest in the pass-through entity. See West Virginia Code 11-13AA-3
Partnership: includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, operation or venture is carried on, which is taxed under Subchapter K of the Internal Revenue Code, as defined in §. See West Virginia Code 11-13EE-2
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Partnership: includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, financial operation or venture is carried on, which is not a sole proprietorship, trust or estate, and which is treated as a partnership for federal income tax purposes for the taxable year. See West Virginia Code 11-13AA-3
Pass-through entity: means a partnership, limited liability company, small business corporation (S corporation) or other entity treated as a partnership for federal income tax purposes for the taxable year. See West Virginia Code 11-13AA-3
Patent: means a United States patent issued pursuant to 35 U. See West Virginia Code 11-13AA-3
Payment in lieu of taxes: means a payment with respect to real and personal property located in a development or redevelopment district and owned in title by this state, a political subdivision of this state or an agency or instrumentality thereof, that is made by the lessee of such property pursuant to a written payment in lieu of taxes agreement, whether in effect as of, or subsequent to, the date of creation of the development or redevelopment district. See West Virginia Code 7-11B-3
Person: includes any natural person, corporation, partnership, limited liability company or other business entity. See West Virginia Code 11-13EE-2
Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
Person: includes a natural person, corporation, limited liability company or partnership. See West Virginia Code 11-13AA-3
Person: means any natural person, and any corporation, association, partnership, limited partnership, limited liability company or other entity, regardless of its form, structure or nature, other than a government agency or instrumentality. See West Virginia Code 7-11B-3
Person: includes any corporation, limited liability company or partnership. See West Virginia Code 11-13BB-3
Personal property: All property that is not real property.
personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
Production of coal: means privilege of severing, extracting, reducing to possession and producing coal for sale, profit or commercial use and includes the processing of coal at the coal preparation and processing plant. See West Virginia Code 11-13EE-2
Project: means any capital improvement, facility or both, as specifically set forth and defined in the project plan, requiring an investment of capital including, but not limited to, extensions, additions or improvements to existing facilities, including water or wastewater facilities, and the remediation of contaminated property as provided for in §. See West Virginia Code 7-11B-3
Project area: means an area within the boundaries of a development or redevelopment district in which a development or redevelopment project is undertaken as specifically set forth and defined in the project plan. See West Virginia Code 7-11B-3
Project costs: include , but are not limited to:
(A) Capital costs, including, but not limited to, the actual costs of the construction of public works or improvements, capital improvements and facilities, new buildings, structures and fixtures, the demolition, alteration, remodeling, repair or reconstruction of existing buildings, structures and fixtures, environmental remediation, parking and landscaping, the acquisition of equipment and site clearing, grading and preparation. See West Virginia Code 7-11B-3
Project developer: means any person who engages in the development of projects in the state. See West Virginia Code 7-11B-3
Project plan: means the plan for a development or redevelopment project that is adopted by a county commission or governing body of a municipality in conformity with the requirements of this article and this chapter or §. See West Virginia Code 7-11B-3
Property: means tangible personal property and is limited to new machinery and equipment that is depreciable or amortizable for federal income tax purposes and that has a useful life of five or more years for federal income tax purposes. See West Virginia Code 11-13EE-2
Purchase: means any acquisition of new machinery or equipment, but only if:
(A) The machinery or equipment is not acquired from a person whose relationship to the person acquiring it would result in the disallowance of deductions under Section 267 or 707 (b) of the United States Internal Revenue Code, as defined in §. See West Virginia Code 11-13EE-2
Purchase: means a transaction under which title to an item is transferred for consideration, or a license or lease contract for at least three years is executed, regardless of whether title to the item is transferred at the end of the lease or license period. See West Virginia Code 11-13AA-3
Qualified investment: means capital investment in new machinery and equipment directly used in the production of coal in this state that is depreciable, or amortizable, for federal income tax purposes and has a useful life for federal income tax purposes of five or more years when it is placed in service or use in this state. See West Virginia Code 11-13EE-2
Qualified investment: means the eligible taxpayer&rsquo. See West Virginia Code 11-13BB-3
Qualified purchase: means and includes only acquisitions of eligible safety property for use in this state. See West Virginia Code 11-13BB-3
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Real property: means all lands, including improvements and fixtures on them and property of any nature appurtenant to them or used in connection with them and every estate, interest and right, legal or equitable, in them, including terms of years and liens by way of judgment, mortgage or otherwise, and indebtedness secured by the liens. See West Virginia Code 7-11B-3
Rebate: means the amount of rebate allowable under §. See West Virginia Code 11-13EE-2
Redevelopment area: means an area designated by a county commission or the governing body of a municipality in respect to which the commission or governing body has made a finding that there exist conditions which cause the area to be classified as a blighted area, a conservation area, an economic development area or a combination thereof, which area includes only those parcels of real property directly and substantially benefitted by the proposed redevelopment project located within the development or redevelopment district or land contiguous thereto. See West Virginia Code 7-11B-3
Redevelopment plan: means the comprehensive program under this article of a county or municipality for redevelopment intended by the payment of redevelopment costs to reduce or eliminate those conditions, the existence of which qualified the redevelopment area as a blighted area, conservation area, economic development area or combination thereof, and to thereby enhance the tax bases of the levying bodies which extend into the redevelopment area. See West Virginia Code 7-11B-3
redevelopment project: means a project undertaken in a development or redevelopment district for eliminating or preventing the development or spread of slums or deteriorated, deteriorating or blighted areas, for discouraging the loss of commerce, industry or employment, for increasing employment or for any combination thereof in accordance with a tax increment financing plan. See West Virginia Code 7-11B-3
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Remand: When an appellate court sends a case back to a lower court for further proceedings.
Safety technology: means depreciable tangible personal property and equipment, other than clothing, principally designed to directly minimize workplace injuries and fatalities in coal mines. See West Virginia Code 11-13BB-3
sewerage system: shall be construed to mean and include any or all of the following: A sewage treatment plant or plants, collecting, intercepting and outlet sewers, lateral sewers, drains, force mains, conduits, pumping stations, ejector stations and all other appurtenances, extensions, additions and improvements necessary, appropriate, useful, convenient or incidental for the collection, treatment and disposal in a sanitary manner of sewage and industrial wastes. See West Virginia Code 8-20-1
State: means a state of the United States, or the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See West Virginia Code 48-14-601
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
State portion of severance taxes paid: means the portion of severance taxes due under §. See West Virginia Code 11-13EE-2
Statute: A law passed by a legislature.
Stormwater management program: means those activities associated with the management, operation and maintenance and control of stormwater and stormwater systems, and shall include and not be limited to public education, stormwater and surface runoff water quality improvement, mapping, planning, flood control, inspection, enforcement and any other activities required by state and federal law. See West Virginia Code 8-20-1a
Stormwater system: means a stormwater system in its entirety or any integral part thereof used to collect and dispose of stormwater and an associated stormwater management program. See West Virginia Code 8-20-1a
Subpoena: A command to a witness to appear and give testimony.
Tangible personal property: means and is limited to new machinery and equipment that is depreciable, or amortizable, for federal income tax purposes and that has a useful life of five or more years for federal income tax purposes when it is placed in service or use in this state. See West Virginia Code 11-13EE-2
Tax increment: means the amount of regular levy property taxes attributable to the amount by which the current assessed value of real and tangible personal property having a tax situs in a development or redevelopment district exceeds the base assessed value of the property. See West Virginia Code 7-11B-3
Tax increment financing fund: means a separate fund for a development or redevelopment district established by the county commission or governing body of the municipality into which all tax increment revenues and other pledged revenues are deposited and from which projected project costs, debt service and other expenditures authorized by this article are paid. See West Virginia Code 7-11B-3
tax increment financing obligations: means bonds, loans, debentures, notes, special certificates or other evidences of indebtedness issued by a county commission or municipality pursuant to this article to carry out a development or redevelopment project or to refund outstanding obligations under this article. See West Virginia Code 7-11B-3
Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
Taxpayer: means any person exercising the privilege of severing, extracting, reducing to possession and producing coal for sale, profit or commercial use coal, which privilege is taxable under §. See West Virginia Code 11-13EE-2
Taxpayer: means any person subject to the tax imposed by article twenty-three or twenty-four of this chapter or to both taxes. See West Virginia Code 11-13AA-3
Taxpayer: means a person subject to any of the taxes imposed by article thirteen-a, twenty-three or twenty-four of this chapter. See West Virginia Code 11-13BB-3
This code: means the Code of West Virginia, 1931, as amended. See West Virginia Code 11-13EE-2
This code: means the Code of West Virginia, 1931, as amended by the Legislature. See West Virginia Code 7-11B-3
This state: means the State of West Virginia. See West Virginia Code 11-13EE-2
Trademark: means any trademark, trade name, service mark or other identifying symbol or name that is registered with the United States Patent and Trademark Office or with a similar office of a foreign country when the foreign registration is recognized under federal law. See West Virginia Code 11-13AA-3
Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
Trustee: A person or institution holding and administering property in trust.
Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
waterworks system: shall be construed to mean and include a waterworks system in its entirety or any integral part thereof, including mains, hydrants, meters, valves, standpipes, storage tanks, pump tanks, pumping stations, intakes, wells, impounding reservoirs, pumps, machinery, purification plants, softening apparatus, and all other facilities necessary, appropriate, useful, convenient or incidental in connection with or to a water supply system. See West Virginia Code 8-20-1