West Virginia Code > Chapter 48 > Article 20 – Uniform Child Custody Jurisdiction and Enforcement Act
Terms Used In West Virginia Code > Chapter 48 > Article 20 - Uniform Child Custody Jurisdiction and Enforcement Act
- Accrued benefit: means on behalf of any member two and one-quarter percent of the member's final average salary multiplied by the member's years of credited service: . See West Virginia Code 7-14D-2
- Accumulated contributions: means the sum of all amounts deducted from the compensation of a member, or paid on his or her behalf pursuant to §. See West Virginia Code 7-14D-2
- Active member: means a member who is active and contributing to the plan. See West Virginia Code 7-14D-2
- Active military duty: means full-time active duty with any branch of the armed forces of the United States, including service with the National Guard or reserve military forces when the member has been called to active full-time duty and has received no compensation during the period of that duty from any board or employer other than the armed forces. See West Virginia Code 7-14D-2
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Affiliated person: means a person that, with respect to another person:
(A) Has an ownership interest of more than five percent, whether direct or indirect, in the other person. See West Virginia Code 11-15A-1
- Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
- Agent: means a person appointed by a seller to represent the seller before the member states. See West Virginia Code 11-15B-2
- agreement: when used in this article, has the same meaning as when used in article fifteen-b of this chapter, except when the context in which the word "agreement" is used clearly indicates that a different meaning is intended by the Legislature. See West Virginia Code 11-15-2
- agreement: when used in this article, has the same meaning as when used in §. See West Virginia Code 11-15A-1
- 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
- Agriculture: means the cultivation of the soil, including the planting and harvesting of crops and the breeding and management of livestock. See West Virginia Code 11-5-3
- Alcoholic beverages: means beverages that are suitable for human consumption and contain one half of one percent or more of alcohol by volume. See West Virginia Code 11-15B-2
- alteration: means , and is limited to, alterations which are capital improvements to a building or structure or to real property. See West Virginia Code 11-15-2
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Annual compensation: means the wages paid to the member during covered employment within the meaning of Section 3401(a) of the Internal Revenue Code, but determined without regard to any rules that limit the remuneration included in wages based upon the nature or location of employment or services performed during the plan year plus amounts excluded under Section 414(h)(2) of the Internal Revenue Code and less reimbursements or other expense allowances, cash, or noncash fringe benefits or both, deferred compensation, and welfare benefits. See West Virginia Code 7-14D-2
- Annual leave service: means accrued annual leave. See West Virginia Code 7-14D-2
- Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
- Annuity starting date: means the first day of the first calendar month following receipt of the retirement application by the board or the required beginning date, if earlier: . See West Virginia Code 7-14D-2
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Base salary: means a member's cash compensation exclusive of overtime from covered employment during the last 12 months of employment. See West Virginia Code 7-14D-2
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- Board: means the Consolidated Public Retirement Board created pursuant to §. See West Virginia Code 7-14D-2
- Business: includes all activities engaged in or caused to be engaged in with the object of gain or economic benefit, direct or indirect, and all activities of the state and its political subdivisions which involve sales of tangible personal property or the rendering of services when those service activities compete with or may compete with the activities of other persons. See West Virginia Code 11-15-2
- Business: means any activity engaged in by any person, or caused to be engaged in by any person, with the object of direct or indirect economic gain, benefit or advantage, and includes any purposeful revenue generating activity in this state. See West Virginia Code 11-15A-1
- capital improvement: means improvements that are affixed to or attached to and become a part of a building or structure or the real property or which add utility to real property, or any part thereof, and that last or are intended to be relatively permanent. See West Virginia Code 11-15-2
- Charter: shall mean , except where specific reference is made to a particular type of charter, either a special legislative charter (whether or not amended under the provisions of former §. See West Virginia Code 8-1-2
- Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
- City: is a word of art and shall mean, include, and be limited to any Class I, Class II, and Class III city, as classified in section three of this article (except in those instances where the context in which used clearly indicates that a particular class of city is intended), heretofore or hereafter incorporated as a municipal corporation under the laws of this state, however created and whether operating under: (i) A special legislative charter. See West Virginia Code 8-1-2
- Clothing: means all human wearing apparel suitable for general use. See West Virginia Code 11-15B-2
- Combined system: means either a combined waterworks, sewerage and stormwater system, or a combined waterworks and sewerage system. See West Virginia Code 8-20-1a
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- commissioner: means the State Tax Commissioner, or his or her delegate. See West Virginia Code 11-15A-1
- Communication: means all telephone, radio, light, light wave, radio telephone, telegraph and other communication or means of communication, whether used for voice communication, computer data transmission or other encoded symbolic information transfers and includes commercial broadcast radio, commercial broadcast television and cable television. See West Virginia Code 11-15-2
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Computer: means an electronic device that accepts information in digital or similar form and manipulates the information for a result based on a sequence of instructions. See West Virginia Code 11-15B-2
- Computer hardware: means a computer, as defined in article fifteen-b of this chapter, and the directly and immediately connected physical equipment involved in the performance of data processing or communications functions, including data input, data output, data processing, data storage, and data communication apparatus that is directly and immediately connected to the computer. See West Virginia Code 11-15-9h
- Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See West Virginia Code 11-15B-2
- computer software maintenance contract: includes contracts sold by a person other than the vendor of the computer software to which the contract relates. See West Virginia Code 11-15B-2
- construction manager: means a person who enters into an agreement to employ, direct, coordinate or manage design professionals and contractors who are hired and paid directly by the owner or the construction manager. See West Virginia Code 11-15-2
- consumer: means a person who uses or consumes services or personal property. See West Virginia Code 11-15-2
- Consumer: means any person purchasing tangible personal property, custom software or a taxable service from a retailer as defined in §. See West Virginia Code 11-15A-1
- Continuance: Putting off of a hearing ot trial until a later time.
- Contract: A legal written agreement that becomes binding when signed.
- Contracting: means and includes the furnishing of work, or both materials and work, for another (by a sole contractor, general contractor, prime contractor, subcontractor or construction manager) in fulfillment of a contract for the construction, alteration, repair, decoration or improvement of a new or existing building or structure, or any part thereof, or for removal or demolition of a building or structure, or any part thereof, or for the alteration, improvement or development of real property. See West Virginia Code 11-15-2
- Conviction: A judgement of guilt against a criminal defendant.
- 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
- County commission: has the meaning ascribed to it in §. See West Virginia Code 7-14D-2
- County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
- Covered employment: means either: (1) Employment as a deputy sheriff and the active performance of the duties required of a deputy sheriff. See West Virginia Code 7-14D-2
- Credited service: means the sum of a member's years of service, active military duty, disability service, unused annual leave service, and unused sick leave service. See West Virginia Code 7-14D-2
- Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
- De minimis: means the seller'. See West Virginia Code 11-15B-2
- decoration: means , and is limited to, decorations which are capital improvements to a building or structure or to real property. See West Virginia Code 11-15-2
- Delivered electronically: means delivered to the purchaser by means other than tangible storage media. See West Virginia Code 11-15B-2
- Delivery charges: means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services including, but not limited to, transportation, shipping, postage, handling, crating and packing. See West Virginia Code 11-15B-2
- Dependent: A person dependent for support upon another.
- Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
- Deputy sheriff: means any person appointed by a sheriff as his or her deputy whose primary duties as deputy are within the scope of active, general law enforcement and as such is authorized to carry deadly weapons, patrol the highways, perform police functions, make arrests or safeguard prisoners. See West Virginia Code 7-14C-1
- Deputy sheriff: means an individual employed as a county law-enforcement deputy sheriff in this state and as defined by §. See West Virginia Code 7-14D-2
- Dietary supplement: means any product, other than tobacco, intended to supplement the diet that:
(A) Contains one or more of the following dietary ingredients:
(i) A vitamin. See West Virginia Code 11-15B-2
- Direct mail: includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. See West Virginia Code 11-15B-2
- Disability service: means service credit received by a member, expressed in whole years, fractions thereof or both, equal to one half of the whole years, fractions thereof, or both, during which time a member receives disability benefits under §. See West Virginia Code 7-14D-2
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- Docket: A log containing brief entries of court proceedings.
- Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
- Donee: The recipient of a gift.
- Donor: The person who makes a gift.
- Drug: means a compound, substance or preparation, and any component of a compound, substance or preparation, other than food and food ingredients, dietary supplements or alcoholic beverages:
(A) Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States or official National Formulary, and supplement to any of them. See West Virginia Code 11-15B-2
- durable medical goods: as used in this article , means "durable medical equipment" as defined in §. See West Virginia Code 11-15-9i
- Effective date: means July 1, 1998. See West Virginia Code 7-14D-2
- Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. See West Virginia Code 11-15A-1
- Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. See West Virginia Code 11-15B-2
- Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- enjoyment: includes a purchaser's right to direct the disposition of the property or the use of the taxable service, whether or not the purchaser has possession of the property. See West Virginia Code 11-15A-1
- Entity-based exemption: means an exemption based on who purchases the product or service or who sells the product or service. See West Virginia Code 11-15B-2
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Ex officio: Literally, by virtue of one's office.
- Executor: A male person named in a will to carry out the decedent
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
- Fiat currency: means government-issued currency that is designated as legal tender in its country of issuance through government decree, regulation, or law. See West Virginia Code 11-15A-1
- Fiduciary: A trustee, executor, or administrator.
- Final average salary: means the average of the highest annual compensation received for covered employment by the member during any five consecutive plan years within the member's last 10 years of service. See West Virginia Code 7-14D-2
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Food and food ingredients: means substances, whether in liquid, concentrated, solid, frozen, dried or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. See West Virginia Code 11-15B-2
- Fraud: Intentional deception resulting in injury to another.
- Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
- Fund: means the West Virginia Deputy Sheriff Retirement Fund created pursuant to §. See West Virginia Code 7-14D-2
- fur: means any animal skin or part thereof with hair, fleece or fur fibers attached thereto, either in its raw or processed state, but shall not include such skins that have been converted into leather or suede, or which in processing the hair, fleece or fur fiber has been completely removed. See West Virginia Code 11-15B-2
- Gas storage: means the injection of gas into a storage reservoir or the storage of gas for any period of time in a storage reservoir or the withdrawal of gas from a storage reservoir engaged in by businesses subject to the business and occupation tax imposed by sections two and two-e, article thirteen of this chapter. See West Virginia Code 11-15-2
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Governing board: means the governing board of the Streamlined Sales and Use Tax Agreement. See West Virginia Code 11-15B-2
- Governing body: shall mean the mayor and council together, the council, the board of directors, the commission, or other board or body of any municipality, by whatever name called, as the case may be, charged with the responsibility of enacting ordinances and determining the public policy of such municipality. See West Virginia Code 8-1-2
- Gross proceeds: means the amount received in money, credits, property or other consideration from sales and services within this state, without deduction on account of the cost of property sold, amounts paid for interest or discounts or other expenses whatsoever. See West Virginia Code 11-15-2
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- health care provider: includes any hospital, medical clinic, nursing home or provider of inpatient hospital services and any provider of outpatient hospital services, physician services, nursing services, ambulance services, surgical services, or veterinary services: Provided, That the amendment to this subsection enacted during the 2009 regular legislative session shall be effective on or after July 1, 2009. See West Virginia Code 11-15-9i
- Hearing: means any meeting in the course of an investigatory proceeding, other than an interrogation at which no testimony is taken under oath, conducted by a hearing board for the purpose of taking or inducing testimony or receiving evidence. See West Virginia Code 7-14C-1
- Hearing board: means a board which is authorized by the sheriff to hold a hearing on a complaint against a deputy sheriff and which consists of three members, all to be selected from deputy sheriffs within that agency, or law-enforcement officers or firefighters of another agency with the approval of the sheriff and who have had no part in the investigation or interrogation of the deputy sheriff under investigation. See West Virginia Code 7-14C-1
- High-technology business: means and is limited to businesses primarily engaged in the following activities: Computer hardware design and development. See West Virginia Code 11-15-9h
- High-technology business services: means and is limited to computer hardware design and development. See West Virginia Code 11-15-9h
- home: means and includes facilities such as nursing homes, assisted care centers and school dormitories, of which a user or purchaser is a resident. See West Virginia Code 11-15-9i
- Hour of service: means :
(1) Each hour for which a member is paid or entitled to payment for covered employment during which time active duties are performed. See West Virginia Code 7-14D-2
- improvement: means , and is limited to, improvements which are capital improvements to a building or structure or to real property. See West Virginia Code 11-15-2
- in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
- including: when used in a definition contained in this article, does not exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 11-15-2
- including: when used in a definition contained in this article is not considered to exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 11-15B-2
- individual: means and is limited to a single, separate human being and specifically excludes any health care provider, or provider of nursing services, personal care services, behavioral care services, residential care or assisted living care, or any entity or organization other than a human being. See West Virginia Code 11-15-9i
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- International: means a "telecommunications service" that originates or terminates in the United States and terminates or originates outside the United States, respectively. See West Virginia Code 11-15B-2b
- Internet advertising business: means a for-profit business that is engaged, for monetary remuneration, in the primary business activity of announcing, or calling public attention to, goods or services in order to induce the public to purchase those goods or services, and which uses the Internet as its sole advertising communications medium. See West Virginia Code 11-15-9h
- Interstate: means a "telecommunications service" that originates in one United States state, territory or possession and terminates in a different United States state, territory or possession. See West Virginia Code 11-15B-2b
- Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Lease: includes rental, hire and license. See West Virginia Code 11-15A-1
- Lease: includes rental, hire and license. See West Virginia Code 11-15B-2
- Legal tender: coins, dollar bills, or other currency issued by a government as official money. Source: U.S. Mint
- Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Manufacturing: means a systematic operation or integrated series of systematic operations engaged in as a business or segment of a business which transforms or converts tangible personal property by physical, chemical or other means into a different form, composition or character from that in which it originally existed. See West Virginia Code 11-15-2
- Marketplace: includes any means by which any marketplace seller sells or offers for sale tangible personal property, custom software, or services, for delivery into this state, regardless of whether the marketplace seller has a physical presence in this state. See West Virginia Code 11-15A-1
- Marketplace facilitator: means a person that contracts with one or more sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the seller's products through a physical or electronic marketplace operated by the person, and engages:
(A) Directly, or indirectly, through one or more affiliated persons, in any of the following:
(i) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller. See West Virginia Code 11-15A-1
- Marketplace seller: means a seller that makes retail sales through any physical or electronic marketplaces operated by a marketplace facilitator or directly resulting from a referral by a referrer, regardless of whether the seller is required to be registered with the Tax Commissioner as provided in §. See West Virginia Code 11-15A-1
- Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
- Mayor: shall mean the individual called mayor unless as to a particular municipality a commissioner (in a commission form of government) or the city manager (in a manager form of government) is designated or constituted by charter provision as the principal or chief executive officer or chief administrator thereof, in which event the term "mayor" shall mean as to such municipality such commissioner or city manager unless as to any particular power, authority, duty or function specified in this chapter to be exercised, discharged or fulfilled by the mayor it is provided by charter provision or ordinance that such particular power, authority, duty, or function shall be exercised, discharged, or fulfilled by the individual called mayor and not by a commissioner or city manager, in which event such particular power, authority, duty, or function shall in fact be exercised, discharged, or fulfilled in and for such municipality by the individual called mayor: Provided, That in the exercise and discharge of the ex officio justice of the peace, conservator of the peace, and mayor's court functions specified in this chapter, the term "mayor" shall always mean the individual called mayor. See West Virginia Code 8-1-2
- Member: means a person first hired as a deputy sheriff after the effective date of this article, as defined in subdivision (u) of this section, or a deputy sheriff first hired prior to the effective date and who elects to become a member pursuant to §. See West Virginia Code 7-14D-2
- Mobile wireless service: means a "telecommunications service" that is transmitted, conveyed or routed regardless of the technology used, whereby the origination and/or termination points of the transmission, conveyance or routing are not fixed, including, by way of example only, "telecommunications services" that are provided by a commercial mobile radio service provider. See West Virginia Code 11-15B-2b
- mobility enhancing equipment: means "mobility enhancing equipment" as defined in §. See West Virginia Code 11-15-9i
- Mobility-enhancing equipment: means equipment, including repair and replacement parts to the equipment, but does not include "durable medical equipment" which:
(A) Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle. See West Virginia Code 11-15B-2
- Model I seller: means a seller registered under the Streamlined Sales and Use Tax Agreement that has selected a certified service provider as its agent to perform all the seller'. See West Virginia Code 11-15B-2
- Model II seller: means a seller registered under the Streamlined Sales and Use Tax Agreement that has selected a certified automated system to perform part of its sales and use tax functions, but retains responsibility for remitting the tax. See West Virginia Code 11-15B-2
- Model III seller: means a seller registered under the Streamlined Sales and Use Tax Agreement that has sales in at least five member states, has total annual sales revenue of at least $500 million, has a proprietary system that calculates the amount of tax due each jurisdiction and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. See West Virginia Code 11-15B-2
- Monthly salary: means the portion of a member's annual compensation which is paid to him or her per month. See West Virginia Code 7-14D-2
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Network: means a group of two or more computer systems linked together. See West Virginia Code 11-15-9h
- Newspaper: means a paper that is printed and distributed usually daily or weekly and that contains news, articles of opinion, features, and advertising. See West Virginia Code 11-15A-1
- Normal retirement age: means the first to occur of the following: (1) Attainment of age 50 years and the completion of 20 or more years of service. See West Virginia Code 7-14D-2
- Oath: A promise to tell the truth.
- oath: shall be deemed to include an affirmation and the word "swear" or "sworn" to be complied with if the person referred to make solemn affirmation. See West Virginia Code 2-2-7
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
- or his or her delegate: when used in reference to the Tax Commissioner, means any officer or employee of the state Tax Division 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 for this article. See West Virginia Code 11-15-2
- or his or her delegate: when used in reference to the Tax Commissioner, means any officer or employee of the State Tax Division 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 for this article. See West Virginia Code 11-15A-1
- or his or her delegate: when used in reference to the Tax Commissioner, means any officer or employee of the State Tax Division 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 for this article. See West Virginia Code 11-15B-2
- Ordinance: shall mean the ordinances and laws enacted by the governing body of a municipality in the exercise of its legislative power, and in one or more articles of this chapter, ordinances enacted by a county commission. See West Virginia Code 8-1-2
- Over-the-counter drug: means a drug that contains a label that identifies the product as a drug as required by 21 CFR §. See West Virginia Code 11-15B-2
- Partially disabled: means a member's inability to engage in the duties of deputy sheriff by reason of any medically determinable physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months. See West Virginia Code 7-14D-2
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
- Person: means any individual, partnership, association, corporation, limited liability company, limited liability partnership or any other legal entity, including this state or its political subdivisions or an agency of either, or the guardian, trustee, committee, executor or administrator of any person. See West Virginia Code 11-15-2
- Person: includes any individual, firm, partnership, joint venture, joint stock company, association, public or private corporation, limited liability company, limited liability partnership, cooperative, estate, trust, business trust, receiver, executor, administrator, any other fiduciary, any representative appointed by order of any court or otherwise acting on behalf of others, or any other group or combination acting as a unit, and the plural as well as the singular number. See West Virginia Code 11-15A-1
- Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity. See West Virginia Code 11-15B-2
- Person: shall mean any individual, firm, partnership, corporation, company, association, joint-stock association, or any other entity or organization of whatever character or description. See West Virginia Code 8-1-2
- Personal property: All property that is not real property.
- personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
- Physical or mental impairment: is a n impairment that results from an anatomical, physiological, or psychological abnormality that is demonstrated by medically accepted clinical and laboratory diagnostic techniques. See West Virginia Code 7-14D-2
- Plan: means the West Virginia Deputy Sheriff Death, Disability, and Retirement Plan established by this article. See West Virginia Code 7-14D-2
- Plan year: means the 12-month period commencing on July 1 of any designated year and ending the following June 30. See West Virginia Code 7-14D-2
- Platform: means an electronic or physical medium, including, but not limited to, a website or catalog, operated by a referrer. See West Virginia Code 11-15A-1
- Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
- Prepaid wireless calling service: means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content and ancillary services, which must be paid for in advance that is sold in predetermined units or dollars of which the number decline with use in a known amount. See West Virginia Code 11-15-2
- Prepared food: means :
(i) Food sold in a heated state or heated by the seller. See West Virginia Code 11-15B-2
- Prescription: means an order, formula or recipe issued in any form of oral, written, electronic or other means of transmission by a duly licensed practitioner authorized by the laws of this state to issue prescriptions. See West Virginia Code 11-15B-2
- Prewritten computer software: includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. See West Virginia Code 11-15B-2
- Probable cause: A reasonable ground for belief that the offender violated a specific law.
- Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
- Producer: means the person who is actually engaged in the agriculture, horticulture and grazing which gives existence and fruition to products of agriculture as distinguished from the broker or middleman. See West Virginia Code 11-5-3
- Product-based exemption: means an exemption based on the description of the product or service and not based on who purchases the product or service or how the purchaser intends to use the product or service. See West Virginia Code 11-15B-2
- Production of natural resources: means , except for oil and gas, the performance, by either the owner of the natural resources or another, of the act or process of exploring, developing, severing, extracting, reducing to possession and loading for shipment and shipment for sale, profit or commercial use of any natural resource products and any reclamation, waste disposal or environmental activities associated therewith and the construction, installation or fabrication of ventilation structures, mine shafts, slopes, boreholes, dewatering structures, including associated facilities and apparatus, by the producer or others, including contractors and subcontractors, at a coal mine or coal production facility. See West Virginia Code 11-15-2
- Professional liability insurance: means an insuring agreement wherein the insurer agrees, subject to policy agreements, exclusions, conditions and limits, to pay all sums which the insured deputy sheriff shall or may become legally obligated to pay as damages because of bodily injury (including death) or property damages sustained by others and caused by an occurrence and arising out of such deputy sheriff'. See West Virginia Code 7-14A-2
- Prosthetic device: means a replacement, corrective or supportive device, including repair and replacement parts for the device worn on or in the body, to:
(A) Artificially replace a missing portion of the body. See West Virginia Code 11-15B-2
- Protective equipment: means items for human wear and designed as protection of the wearer against injury or disease or as protections against damage or injury of other persons or property but not suitable for general use. See West Virginia Code 11-15B-2
- Public Employees Retirement System: means the West Virginia Public Employees Retirement System created by §. See West Virginia Code 7-14D-2
- Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- Punitive action: means any action which may lead to dismissal, demotion, suspension, reduction in salary, written reprimand or transfer for purposes of punishment. See West Virginia Code 7-14C-1
- Purchase: means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration. See West Virginia Code 11-15A-1
- Purchase price: means the measure subject to the tax imposed by article fifteen or fifteen-a of this chapter and has the same meaning as sales price. See West Virginia Code 11-15B-2
- Purchaser: means a person who purchases tangible personal property, custom software or a service taxed by this article. See West Virginia Code 11-15-2
- Purchaser: means any consumer who purchases or leases a product or service sourced to this state under §. See West Virginia Code 11-15A-1
- Purchaser: means a person to whom a sale of personal property is made or to whom a service is furnished. See West Virginia Code 11-15B-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
- Recorder: shall mean the recorder, clerk, or other municipal officer, by whatever name called, charged with the responsibility of keeping the journal of the proceedings of the governing body of the municipality and other municipal records. See West Virginia Code 8-1-2
- Referral: means the transfer by a referrer of a potential customer to a marketplace seller who advertises or lists products for sale on the referrer's platform. See West Virginia Code 11-15A-1
- Referrer: means a person, other than a person engaging in the business of printing a newspaper or publishing a newspaper as defined in §. See West Virginia Code 11-15A-1
- Regular interest: means the rate or rates of interest per annum, compounded annually, as the board adopts in accordance with the provisions of this article. See West Virginia Code 7-14D-2
- relatively permanent: means lasting at least a year in duration without the necessity for regularly scheduled recurring service to maintain the capital improvement. See West Virginia Code 11-15-2
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- Remote seller: means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state that, through a platform, sells tangible personal property or services to persons in this state, the sale or use of which is subject to the tax imposed by this article. See West Virginia Code 11-15A-1
- rental: includes agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U. See West Virginia Code 11-15B-2
- repair: means , and is limited to, repairs which are capital improvements to a building or structure or to real property. See West Virginia Code 11-15-2
- Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
- Required beginning date: means April 1 of the calendar year following the later of: (i) The calendar year in which the member attains age 70. See West Virginia Code 7-14D-2
- Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
- Resident: means any person that resides, is located, has a place of business, or is conducting business in West Virginia. See West Virginia Code 11-15A-1
- Retailer: means and includes every person engaging in the business of selling, leasing or renting tangible personal property or custom software or furnishing a taxable service for use within the meaning of this article, or in the business of selling, at auction, tangible personal property or custom software owned by the person or others for use in this state: Provided, That when in the opinion of the Tax Commissioner it is necessary for the efficient administration of this article to regard any salespersons, representatives, truckers, peddlers or canvassers as the agents of the dealers, distributors, supervisors, employees or persons under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors, employers or persons, the Tax Commissioner may so regard them and may regard the dealers, distributors, supervisors, employers, or persons as retailers for purposes of this article. See West Virginia Code 11-15A-1
- retirement: means a member's withdrawal from the employ of a participating public employer and the commencement of an annuity by the plan. See West Virginia Code 7-14D-2
- Retirement income payments: means the annual retirement income payments payable under the plan. See West Virginia Code 7-14D-2
- Sale: means any transaction resulting in the purchase or lease of tangible personal property, custom software or a taxable service from a retailer. See West Virginia Code 11-15A-1
- sale at retail: means :
(A) Any sale, lease or rental for any purpose other than for resale as tangible personal property, sublease or subrent. See West Virginia Code 11-15B-2
- Sales price: means the measure subject to the tax levied under article fifteen or fifteen-a of this chapter and includes the total amount of consideration, including cash, credit, property and services, for which personal property or services are sold, leased or rented, valued in money, whether received in money or otherwise, without any deduction for the following:
(i) The seller'. See West Virginia Code 11-15B-2
- Sales tax: means the tax levied under article fifteen of this chapter. See West Virginia Code 11-15B-2
- School art supply: means an item commonly used by a student in a course of study for artwork. See West Virginia Code 11-15B-2
- School computer supply: means an item commonly used by a student in a course of study in which a computer is used. See West Virginia Code 11-15B-2
- School instructional material: means written material commonly used by a student in a course of study as a reference and to learn the subject being taught. See West Virginia Code 11-15B-2
- School supply: means an item commonly used by a student in a course of study. See West Virginia Code 11-15B-2
- selected service: includes all nonprofessional activities engaged in for other persons for a consideration which involve the rendering of a service as distinguished from the sale of tangible personal property, but does not include contracting, personal services, services rendered by an employee to his or her employer, any service rendered for resale or any service furnished by a business that is subject to the control of the Public Service Commission when the service or the manner in which it is delivered is subject to regulation by the Public Service Commission of this state. See West Virginia Code 11-15B-2
- Seller: means a retailer, and includes every person selling or leasing tangible personal property or custom software or furnishing a taxable service in a transaction that is subject to the tax imposed by this article. See West Virginia Code 11-15A-1
- Seller: means any person making sales, leases or rentals of personal property or services. See West Virginia Code 11-15B-2
- selling: includes any transfer of the possession or ownership of tangible personal property or custom software for a consideration, including a lease or rental, when the transfer or delivery is made in the ordinary course of the transferor'. See West Virginia Code 11-15-2
- service: means and includes, but is not limited to, customer support services, help desk services, call center services, repair services, engineering services, installation service, assembly service, delivery service by means other than common carrier or the United States Postal Service, technical assistance services, the service of investigating, handling or otherwise assisting in resolving customer issues or complaints while in this state, the service of operating a mail order business or telephone, Internet or other remote order business from facilities located within this state, the service of operating a website or Internet-based business from a location within the state, or any other service. See West Virginia Code 11-15A-1
- Service of process: The service of writs or summonses to the appropriate party.
- sewerage system: shall be construed to mean and include any or all of the following: A sewage treatment plant or plants, collecting, intercepting and outlet sewers, lateral sewers, drains, force mains, conduits, pumping stations, ejector stations and all other appurtenances, extensions, additions and improvements necessary, appropriate, useful, convenient or incidental for the collection, treatment and disposal in a sanitary manner of sewage and industrial wastes. See West Virginia Code 8-20-1
- Soft drink: means nonalcoholic beverages that contain natural or artificial sweeteners. See West Virginia Code 11-15B-2
- Solicitor: means a person that directly or indirectly solicits business for a retailer. See West Virginia Code 11-15A-1
- Sport or recreational equipment: means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. 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
- State: means a state of the United States, or the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See West Virginia Code 48-14-601
- 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
- Statute: A law passed by a legislature.
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
- Stormwater system: means a stormwater system in its entirety or any integral part thereof used to collect and dispose of stormwater and an associated stormwater management program. See West Virginia Code 8-20-1a
- structure: includes , but is not limited to, everything built up or composed of parts joined together in some definite manner and attached or affixed to real property or which adds utility to real property or any part thereof or which adds utility to a particular parcel of property and is intended to remain there for an indefinite period of time. See West Virginia Code 11-15-2
- Subpoena: A command to a witness to appear and give testimony.
- Tangible personal property: includes , but is not limited to, electricity, water, gas, and prewritten computer software. See West Virginia Code 11-15A-1
- Tangible personal property: includes , but is not limited to, electricity, steam, water, gas and prewritten computer software. See West Virginia Code 11-15B-2
- Tax: includes all taxes, additions to tax, interest and penalties levied under this article or article ten of this chapter. See West Virginia Code 11-15-2
- 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
- Tax Commissioner: means the State Tax Commissioner or his or her delegate. See West Virginia Code 11-15-2
- Tax Commissioner: means the State Tax Commissioner or his or her delegate. See West Virginia Code 11-15B-2
- Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
- Taxpayer: means any person liable for the tax imposed by this article or additions to tax, penalties and interest imposed by article ten of this chapter. See West Virginia Code 11-15-2
- Taxpayer: includes any person within the meaning of this section, who is subject to a tax imposed by this article, whether acting for himself or herself or as a fiduciary. See West Virginia Code 11-15A-1
- Taxpayer: means any person liable for the taxes levied by articles fifteen and fifteen-a of this chapter or any additions to tax penalties imposed by article ten of this chapter. See West Virginia Code 11-15B-2
- telecommunication service: when used in this article and articles fifteen and fifteen-a of this chapter shall have the same meaning as that term is defined in section two-b of this article. See West Virginia Code 11-15B-2
- Testify: Answer questions in court.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Tobacco: means cigarettes, cigars, chewing or pipe tobacco or any other item that contains tobacco. See West Virginia Code 11-15B-2
- Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
- Totally disabled: means a member's inability to engage in substantial gainful activity by reason of any medically determined physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than 12 months. See West Virginia Code 7-14D-2
- Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
- Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
- Transmission: means the act or process of causing liquid, natural gas or electricity to pass or be conveyed from one place or geographical location to another place or geographical location through a pipeline or other medium for commercial purposes. See West Virginia Code 11-15-2
- Transportation: means the act or process of conveying, as a commercial enterprise, passengers or goods from one place or geographical location to another place or geographical location. See West Virginia Code 11-15-2
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
- Trustee: A person or institution holding and administering property in trust.
- under interrogation: means any situation in which any deputy sheriff becomes the focus of inquiry regarding any matter which may result in punitive action. See West Virginia Code 7-14C-1
- Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
- Use: means and includes:
(A) The exercise by any person of any right or power over tangible personal property or custom software incident to the ownership, possession or enjoyment of the property, or by any transaction in which possession of or the exercise of any right or power over tangible personal property, custom software or the result of a taxable service is acquired for a consideration, including any lease, rental or conditional sale of tangible personal property or custom software. See West Virginia Code 11-15A-1
- Use tax: means the tax levied under article fifteen-a of this chapter. See West Virginia Code 11-15B-2
- Use-based exemption: means an exemption based on a specified use of the product or service by the purchaser. See West Virginia Code 11-15B-2
- Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
- Vendor: means any person engaged in this state in furnishing services taxed by this article or making sales of tangible personal property or custom software. See West Virginia Code 11-15-2
- Vendor: means any person furnishing services taxed by article fifteen or fifteen-a of this chapter or making sales of tangible personal property or custom software. See West Virginia Code 11-15B-2
- Virtual currency: means any type of digital unit that is used as a medium of exchange or a form of digitally stored value. See West Virginia Code 11-15A-1
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.