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West Virginia Code
Chapter 11
27
Health Care Provider Taxes.
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11-27-1
Legislative findings.
11-27-2
Short title; arrangement and classification.
11-27-3
Definitions.
11-27-4
Imposition of tax on ambulatory surgical centers.
11-27-5
Imposition of tax on providers of chiropractic services.
11-27-6
Imposition of tax on providers of dental services.
11-27-7
Imposition of tax on providers of emergency ambulance service.
11-27-8
Imposition of tax on providers of independent laboratory or X-ray services.
11-27-9
Imposition of tax on providers of inpatient hospital services.
11-27-10
Imposition of tax on providers of intermediate care facility services for individuals with an intellectual disability.
11-27-10a
Imposition of tax on managed care organizations.
11-27-11
Imposition of tax on providers of nursing facility services, other than services of intermediate care facilities for individuals with an intellectual disability.
11-27-12
Imposition of tax on providers of nursing services.
11-27-13
Imposition of tax on providers of opticians' services.
11-27-14
Imposition of tax on providers of optometric services.
11-27-15
Imposition of tax on providers of outpatient hospital services.
11-27-16
Imposition of tax on providers of physicians' services.
11-27-17
Imposition of tax on providers of podiatry services.
11-27-18
Imposition of tax on providers of psychological services.
11-27-19
Imposition of tax on providers of therapists' services.
11-27-20
Double taxation prohibited.
11-27-21
Apportionment of gross receipts.
11-27-22
Accounting periods and methods of accounting.
11-27-23
Time for filing returns and other documents.
11-27-24
Payment of estimated tax.
11-27-25
Time for paying tax.
11-27-26
Place for filing returns and other documents.
11-27-27
Signing of returns and other documents.
11-27-28
Records.
11-27-29
General procedure and administration.
11-27-30
Exchange of information to facilitate compliance.
11-27-31
Crimes and penalties.
11-27-32
Dedication of tax.
11-27-33
Abrogation.
11-27-34
Severability.
11-27-35
Effective date.
11-27-36
Phase out and elimination of tax on services of individual practitioners.
11-27-37
Contingent increase in rates of certain health care provider taxes.
11-27-38
Contingent increase of tax rate on certain eligible hospitals.
11-27-39
Contingent increase of tax rate on certain eligible acute care hospitals to increase practitioner payment fee schedules.