West Virginia Code 11-15B-4a – Representatives to governing board of streamlined sales and use tax agreement
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Upon implementation of the streamlined sales and use tax agreement and this state becoming a party to the agreement, West Virginia shall have four representatives to the governing board of the agreement. Two representatives shall be the Secretary of Revenue and the Tax Commissioner, or their respective designees; and two representatives shall be appointed by the President of the Senate and the Speaker of the House of Delegates.
Terms Used In West Virginia Code 11-15B-4a
- Agreement: means the Streamlined Sales and Use Tax Agreement as defined in section two-a of this article. See West Virginia Code 11-15B-2
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Governing board: means the governing board of the Streamlined Sales and Use Tax Agreement. See West Virginia Code 11-15B-2
- State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See West Virginia Code 11-15B-2
- Tax: includes all taxes levied under articles fifteen and fifteen-a of this chapter and additions to tax, interest and penalties levied under article ten of this chapter. See West Virginia Code 11-15B-2
- Use tax: means the tax levied under article fifteen-a of this chapter. See West Virginia Code 11-15B-2