W. Va. Code § 11-12-6
Business certificate a personal privilege not assignable; change of name, location, ownership, etc
West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective
Cite this
- Citation
- W. Va. Code § 11-12-6, Business certificate a personal privilege not assignable; change of name, location, ownership, etc, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363178
- Permanent ID
ys:prov:2363178@1- SHA-256
852b61b2a9153047458caafc7a2535baa3713ef0d9ee27d76a3d1e9f9c0ea963
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Every business certificate issued under the provisions of section four of this article shall confer a personal privilege only to transact the business, activity or trade, which may be the subject of the business certificate and shall not be exercised except by the persons holding the same and shall not be assignable to any other person.
Changes in the name of the person or change of location, or address, or changes in ownership of the business or changes in real parties of interest shall be considered a cessation of the business and a new certificate shall be required. Changes of partners or members of firms or officers of a corporation shall not require a new certificate to be issued.