W. Va. Code R. § 110-12D-15

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-12D-15 - Application of Tax Commissioners Decision; Multiple Business Locations; Multiple Business Registration Certificates

15.1. One business registration certificate. -- When a taxpayer who owes delinquent personal property taxes has multiple business locations in this State, in different counties, but is required by law to have only one business registration certificate, the Tax Commissioner shall suspend, cancel, not reissue or not issue that certificate until such time as the county sheriff of each county in which delinquent personal property taxes on business personal property is owed notifies the Tax Commissioner that the full amount of delinquent personal property taxes, including any applicable penalties and interest, have been paid in full or exonerated, or partially exonerated and the balances paid. Upon the effective date of the Tax Commissioner's order of suspension, revocation, non-renewal or non-issuance, as the case may be, the taxpayer may no longer exercise the privilege of doing business in this State and shall immediately cease doing business at all locations of the taxpayer in this State.

15.2. Multiple business registration certificates all in same county. -- When a taxpayer who owes delinquent personal property taxes on business personal property has multiple business locations all in the same county in this State, some of which have separate business registration certificates, the Tax Commissioner's order of suspension, cancellation, or refusal to renew, or issue, as appropriate, shall apply to all of the taxpayer's business registration certificates and business activity in this State even though as to any particular location that has a business registration certificate, personal property taxes are not delinquent with respect to business tangible personal property at a particular location. Upon the effective date of the Tax Commissioner's order of suspension, revocation, non-renewal or non-issuance, as the case may be, the taxpayer may no longer exercise the privilege of doing business in this State and shall immediately cease doing business at all business locations of the taxpayer in this State.

15.3. Multiple business registration certificates, multiple counties, but personal property taxes delinquent in some but not all counties in which business personal property has a tax situs. -- When a taxpayer who owes delinquent personal property taxes on business personal property in one or more counties of this State has multiple business locations in this State some of which have separate business registration certificates, as required by law, but only some locations are in counties where the taxpayer owes delinquent personal property taxes, the Tax Commissioner's order of suspension, cancellation or refusal to renew, or issue, as appropriate, shall apply to the business registration certificate for registrant's primary business location in this State and to each separate business registration certificate for locations in counties in which the taxpayer owes delinquent personal property taxes. The affected business registration certificates shall be identified in the Tax Commissioner's order. Upon the effective date of the Tax Commissioner's order of suspension, revocation, non-renewal or non-issuance, as the case may be, the taxpayer may no longer exercise the privilege of doing business in this State at those locations and all business activities at those locations shall immediately cease. Application of the Tax Commissioner's order of suspension, cancellation or refusal to renew, or issue, as appropriate, to the business registration certificate for the registrant's primary business location in this State shall be effective without regard to whether the primary business location in this State is located inside of, or outside of, a county where the taxpayer owes delinquent personal property taxes.

15.4. Filing petition for appeal does not suspend Tax Commissioner's order. -- The Tax Commissioner's order of suspension, cancellation, revocation, non-renewal, or nonissuance of a business registration certificate remains in place until the county sheriff of each county in which delinquent personal property taxes on business personal property notifies the Tax Commissioner that the full amount of the registrant's delinquent personal property taxes, including any applicable penalties and interest, have been paid in full or exonerated, or partially exonerated and the balances paid, as the case may be or until there is a determination by the Office of Tax Appeals or court of this State that becomes final, holding that the delinquent property taxes are exonerated due to property taxes on the business personal property having been paid in full to all counties to which they were owed.

15.5. Perishable property. -- In the event that immediate cessation of business activity is likely to result in personal property at one or more locations perishing or becoming greatly reduced in price or value, or the property cannot be kept from spoilage without great expense, the taxpayer shall immediately notify the county sheriff of the county in which delinquent personal property taxes are owed and in which the property is located of that fact and identify the property that is likely to spoil and the sheriff shall exercise authority provided in W. Va. Code § 11A-2-1 to distrain upon any goods and chattels belonging to the taxpayer in his or her county for payment of the delinquent personal property taxes.

W. Va. Code R. § 110-12D-15