{"data":{"id":"us-wv/w.-va.-code-11-13-13","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13-13","heading":"Receivership or insolvency proceedings.","body":"In the event a business subject to the tax imposed by this article shall be operated in connection with a receivership or insolvency proceeding, the court under whose direction such business is operated shall, by the entry of a proper order in the cause, make provision for the regular payment of such taxes as the same become due.","path":["CHAPTER 11. TAXATION.","ARTICLE 13. BUSINESS AND OCCUPATION TAX."],"source_url":"https://code.wvlegislature.gov/11-13-13/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:39Z","sha256":"a2b77686d44b684f7e624f8765aec75942efa2b9319bc46fb0a51388eddd54f9","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13-12","next":"us-wv/w.-va.-code-11-13-14"},"notice":"GroundRules: Original legal text. Not legal advice."}