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WEST VIRGINIA CODE
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WVC 11-15-17 §11-15-17. Liability of officers of corporation, etc.

If the taxpayer is an association or corporation, the officers thereof shall be personally liable, jointly and severally, for any default on the part of the association or corporation, and payment of the tax and any additions to tax, penalties and interest thereon imposed by article ten of this chapter may be enforced against them as against the association or corporation which they represent.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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