West Virginia Code 11-12C-1 – Definitions
As used in this article:
Terms Used In West Virginia Code 11-12C-1
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
- Domestic corporation: means a corporation incorporated under the laws of this state and corporations organized under the laws of the state of Virginia before June 20, 1863, which have its principal place of business and chief works (if it has chief works) in this state. See West Virginia Code 11-12C-1
- Foreign corporation: means a corporation which is not a domestic corporation. See West Virginia Code 11-12C-1
- Laws of the state: includes the Constitution of the State of West Virginia and the Constitution of the United States, and treaties and laws made in pursuance thereof. See West Virginia Code 2-2-10
- Nonprofit corporation: means a nonprofit corporation as defined by section six, article one, chapter . See West Virginia Code 11-12C-1
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- tax: means , in addition to the amount of corporate license tax levied pursuant to this article, all interest, additions to tax, fines and penalties, unless the intention to give the term a more limited meaning is clear from the context in which it is used. See West Virginia Code 11-12C-1
- Tax commissioner: means the Tax Commissioner of the State of West Virginia or his or her delegate. See West Virginia Code 11-12C-1
(1) "Business activity" means all activities engaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, but does not mean any of the activities of foreign corporations enumerated in subsections (b), (c) and (d), section forty-nine, article one, chapter thirty-one of this code.
(2) "Corporate license tax" or "license tax" or "tax" means, in addition to the amount of corporate license tax levied pursuant to this article, all interest, additions to tax, fines and penalties, unless the intention to give the term a more limited meaning is clear from the context in which it is used.
(3) "Delegate" in the phrase "or his delegate," when used in reference to the Tax Commissioner, means any officer or employee of the State Tax Department duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article or rules promulgated thereunder.
(4) "Domestic corporation" means a corporation incorporated under the laws of this state and corporations organized under the laws of the state of Virginia before June 20, 1863, which have its principal place of business and chief works (if it has chief works) in this state. Every other corporation is a foreign corporation.
(5) "Foreign corporation" means a corporation which is not a domestic corporation.
(6) "Nonprofit corporation" means a nonprofit corporation as defined by section six, article one, chapter thirty-one of this code.
(7) "Tax commissioner" means the Tax Commissioner of the State of West Virginia or his or her delegate.