West Virginia Code 31-4D-9 – Tax obligations
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This article shall not affect any obligation of a corporation or transfer agent with respect to estate, inheritance, succession or other taxes imposed by the laws of this state.
Terms Used In West Virginia Code 31-4D-9
- 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.
- 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
- Transfer: means a change on the books of a corporation in the registered ownership of a security. See West Virginia Code 31-4D-1