West Virginia Code > Chapter 11 > Article 7 – Capitation Taxes
Current as of: 2023 | Check for updates
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Other versions
| 11-7-1 | Collection of capitation taxes for tax year 1970; effective date; legislative intent |
Terms Used In West Virginia Code > Chapter 11 > Article 7 - Capitation Taxes
- 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