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West Virginia Code
Chapter 11
22
Excise Tax on Privilege of Transferring Real Property.
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11-22-1
Definitions.
11-22-2
Rate of tax; when and by whom payable; additional county tax; county clerk funding for election administration, infrastructure, and security, and other county clerk purposes.
11-22-3
Payment from proceeds of judicial sale.
11-22-4
Documentary stamps; affixing; cancellation; declaration of value.
11-22-5
Commissioner to provide for sale of stamps; rules and regulations.
11-22-6
Duties of clerk; declaration of consideration or value; filing of sales listing form for Tax Commissioner; disposition and use of proceeds.
11-22-7
Failure to affix stamps.
11-22-8
Penalty for recording without documentary stamp; effect.
11-22-9
Unlawful acts; penalty.
11-22-10
Erroneous collections; refund.