W. Va. Code R. § 110-12D-8

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

Section 110-12D-8 - Cancellation or Suspension of a Business Registration Certificate; Refusal to Issue or Renew Business Registration Certificate When Registrant Owes Delinquent Personal Property Taxes

8.1. Discretionary authority. -- The Tax Commissioner may cancel or suspend a business registration certificate at any time during a registration period if:

8.1.1. The person applying for a business registration certificate filed with the Tax Commissioner an application for business registration that is false or fraudulent;

8.1.2. The person applying for renewal of a business registration certificate files an application for renewal with the Tax Commissioner that is false or fraudulent;

8.1.3. The registrant willfully refused or neglected to file a tax return or to report information required by the Tax Commissioner for any tax imposed pursuant to chapter 11 of the Code;

8.1.4. The registrant willfully refused or neglected to pay any tax, additions to tax, penalties or interest, or any part thereof, when they became due and payable under chapter 11 of the Code, determined by including in the time for payment any authorized extension of time for paying the tax, additions to tax, penalties or interest;

8.1.5. The registrant willfully refused or neglected to pay over to the Tax Commissioner on or before its due date, determined by including any authorized extension of time for paying the tax, any consumers sales or service tax or use tax collected from customers, any employer withholding taxes and any other tax imposed by chapter 11 of the Code that the registrant collects from any person and holds in trust for the State of West Virginia;

8.1.6. The registrant abused the privilege afforded to it in the consumers sales and use tax laws of this State, W. Va. Code §§ 11-15-1 et seq., 11-15A-1 et seq. and 11-15B-1 et seq., to be exempt from payment of sales and use taxes imposed on some or all of the registrant's purchases for use in business upon issuing to the seller of the good or taxable service a properly executed exemption certificate, by (1) failing to timely pay sales or use tax on taxable purchase for use in business, or (2) failing to give to the seller of the good or taxable service a properly executed exemption certificate, a copy of the registrant's direct pay permit or a multiple points of use certificate, as provided in or required by the consumers sales and use tax laws of this State; or

8.1.7. The registrant failed to pay in full personal property taxes due and owing for the calendar year immediately preceding the calendar year in which application is made to the Tax Commissioner for a business registration certificate, or for renewal of a business registration certificate.

8.2. Nondiscretionary duty. -- As provided in W. Va. Code § 11-12-5(d), the Tax Commissioner may not issue, or renew, a business registration certificate when the county sheriff, informs the Tax Commissioner, by the method designated by the Tax Commissioner, that the applicant for a business registration certificate, or the applicant for renewal of a business registration certificate, owes delinquent ad valorem personal property taxes for the calendar year immediately preceding the calendar year in which the application is filed with the Tax Commissioner, on personal property held for sale or used in business activity in this State.

W. Va. Code R. § 110-12D-8