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West Virginia · Through as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01)

W. Va. Code § 11-15-4a: Noncollection of tax; liability of vendor.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

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.

Collected 2026-10-18T02:58:35Z. Source file · JSON

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