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Chapter 47     Entire Code


ARTICLE 1. WEIGHTS AND MEASURES.

ARTICLE 1A. REGULATION AND CONTROL OF BEDDING AND UPHOLSTERY BUSINESSES.

ARTICLE 2. TRADEMARKS IN GENERAL.

ARTICLE 2A. COPYRIGHT PROTECTION.

ARTICLE 3. TRADEMARKS OF DEALERS IN LIQUIDS.

ARTICLE 4. BRANDS OF TIMBER DEALERS.

ARTICLE 5. SAFETY GLAZING MATERIALS.

ARTICLE 6. MONEY AND INTEREST.

ARTICLE 7. LICENSED LOANS OF SMALL AMOUNTS.

ARTICLE 7A. SMALL LOANS.

ARTICLE 8. TRADE NAMES.

ARTICLE 8A. UNIFORM PARTNERSHIP ACT.

ARTICLE 9. UNIFORM LIMITED PARTNERSHIP ACT.

ARTICLE 9A. VOLUNTARY ASSOCIATIONS AND BUSINESS TRUSTS.

ARTICLE 10. LIQUID FUELS AND LUBRICATING OILS.

ARTICLE 11. FAIR TRADE ACT.

ARTICLE 11A. UNFAIR TRADE PRACTICES.

ARTICLE 11B. CLOSING-OUT SALES, FIRE SALES AND DEFUNCT BUSINESS SALES.

ARTICLE 11C. WEST VIRGINIA PETROLEUM PRODUCTS FRANCHISE ACT.

ARTICLE 11D. THE MOTION PICTURE FAIR COMPETITION ACT.

ARTICLE 11E. PHYSICIANS FREEDOM OF PRACTICE ACT.

ARTICLE 11F. FARM EQUIPMENT DEALER CONTRACT ACT.

ARTICLE 12. REAL ESTATE COMMISSION, BROKERS AND SALESPERSONS.

ARTICLE 13. CIGARETTE SALES ACT.

ARTICLE 14. PRENEED FUNERAL CONTRACTS.

ARTICLE 15. PYRAMID PROMOTIONAL SCHEME.

ARTICLE 16. COLLECTION AGENCIES.

ARTICLE 17. REGULATION OF MOTOR FUEL CONTRACTS.
§47-17-1. Contracts for the payment of manufactures' excise taxes.

ARTICLE 18. ANTITRUST ACT; RESTRAINT OF TRADE.

ARTICLE 19. DRUG PARAPHERNALIA.

ARTICLE 20. CHARITABLE BINGO.

ARTICLE 21. CHARITABLE RAFFLES.

ARTICLE 22. UNIFORM TRADE SECRETS ACT.

ARTICLE 23. CHARITABLE RAFFLE BOARDS AND GAMES.

ARTICLE 24. THE REVERSE MORTGAGE ENABLING ACT.

ARTICLE 25. REDUCED CIGARETTE IGNITION PROPENSITY.

ARTICLE 26. PAWNBROKERS.

ARTICLE 27. COURT REPORTER SERVICES.

ARTICLE 17. REGULATION OF MOTOR FUEL CONTRACTS.

§47-17-1. Contracts for the payment of manufactures' excise taxes.

(a) If a contract requires one party to reimburse another party for taxes levied under Part III of Subchapter A of Chapter 32 of the federal Internal Revenue Code, the party making the reimbursement, at its option, shall not be required to reimburse the other party more than one business day before the other party is required to remit the taxes to the Internal Revenue Service.

(b) If a party chooses to exercise its option under subsection (a) of this section, and provision is not already provided in the contract, the party shall notify the other party in writing of its intention. The option may not be exercised until at least thirty days after the written notification or the beginning of the next federal tax quarter, whichever is later.

(c) The party to be reimbursed under subsection (a) of this section may require security from the reimbursing party for the payment of the taxes in proportion to the amount the taxes represent compared to the security required on the contract as a whole. The party to be reimbursed shall not change other payment terms of the contract due to the timing of the tax reimbursement, but may require the taxes to be reimbursed by electronic transfer of funds.

(d) This section applies to all continuing contracts now in effect that have no expiration date and all contracts entered into or renewed after the effective date of this section as enacted in two thousand five.

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