W. Va. Code § 11-15-4a

Current through 2024 First Special Session

Section 11-15-4a - Noncollection of tax; liability of vendor

If any vendor does not collect the tax imposed by §11-15-3 of this code, the vendor shall be personally liable for the amount the vendor did not collect, except as otherwise provided in this article or §11-15B-1 et seq. of this code.

Amended by 2021 Acts, ch. 254 (SB 661), eff. 7/1/2021.