Current through Register Vol. XLI, No. 38, September 20, 2024
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.
