There is a newer version of the West Virginia Code
2009 West Virginia Code
CHAPTER 11. TAXATION
- §11-1-1 Office of Tax Commissioner continued and designated the State Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant tax commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner.
- §11-1-1a Provision of legal services.
- §11-1-2 General duties and powers of commissioner; appraisers.
- §11-1-2a Refund of taxes erroneously collected.
- §11-1-3 Aiding board of public works, auditor and treasurer.
- §11-1-4 Biennial report of commissioner; fiscal officers to furnish information.
- §11-1-4a Powers of tax commissioner as to tax and revenue statistics.
- §11-1-5 Misconduct or negligence of officers.
- §11-1-6 Forms and instructions for assessors.
- §11-1-7 Assistance to commissioner by prosecuting attorney.
- §11-1-8 Termination.
ARTICLE 1A. APPRAISAL OF PROPERTY.
- §11-1A-1 Tax commissioner to appraise property to ascertain value; relating reappraisal to specified base year, powers and duties of tax commissioner regarding statewide reappraisals.
- §11-1A-2 Base year for first reappraisal.
- §11-1A-3 Definitions.
- §11-1A-4 Identification of property to be appraised; persons required to make return.
- §11-1A-5 Property excepted from listing for appraisal.
- §11-1A-6 Supplemental information required to be filed.
- §11-1A-7 When valuations not certified.
- §11-1A-8 Ascertainment of assessed value as of the first day of July, one thousand nine hundred eighty-three.
- §11-1A-9 Subsequent alterations in property; economic change.
- §11-1A-10 Valuation of farm property.
- §11-1A-11 Valuation of certain classes or species of property; reserve coal properties; oil producing properties; gas producing properties; timberland; active mining mineral interest; commercial real property and industrial land; commercial and industrial furniture, fixtures, machinery and equipment; intangible personal property; public utility property; vehicles, watercraft and aircraft.
- §11-1A-12 Division of functions between the tax commissioner and assessor; local exceptions to value; revisions by tax commissioner; participation by assessor in hearings and appeals.
- §11-1A-13 Assurance of fair treatment.
- §11-1A-14 Release of results of statewide reappraisal; legislative rule regarding changes in quality or quantity of property; publication and certification of statewide reappraisal.
- §11-1A-15 Appraisal of property; lists to county officials.
- §11-1A-16 Administrative review of appraisal.
- §11-1A-17 Review of appraisal by the county commission sitting as an administrative appraisal review board.
- §11-1A-18 Review by circuit court on certiorari.
- §11-1A-19 Subsequent statewide reappraisals required.
- §11-1A-20 Cooperation of other agencies of state and local government.
- §11-1A-21 Electronic data processing system network for property tax administration.
- §11-1A-22 Phase-in, determination thereof, application and limitations.
- §11-1A-23 Confidentiality and disclosure of property tax returns and return information; offenses; penalties.
- §11-1A-24 Creation and use of appraisal manual.
- §11-1A-25 Repealed
- §11-1A-26 Appraisal of corporate property; reports to tax commissioner by corporations.
- §11-1A-27 Repealed
- §11-1A-28 Review appraisal requirements; qualifications of review appraisers with respect to residential property; review appraisers to be competent witnesses.
- §11-1A-29 Requirements for state employees and employees of designated agents; legislative findings; modification of existing contract for mass appraisal; exemption of certain appraisal employees of tax commissioner from civil service.
- §11-1A-29a Duty of tax commissioner, assessors, sheriffs and county commissions in valuation of property.
- §11-1A-30 Severability.
ARTICLE 1B. ADDITIONAL REVIEW OF PROPERTY APPRAISALS; IMPLEMENTATION.
- §11-1B-1 Legislative findings and intent.
- §11-1B-2 Application of article.
- §11-1B-3 Definitions.
- §11-1B-4 Appraisal of property.
- §11-1B-5 Preparation of property list by tax commissioner; publication by sheriff.
- §11-1B-6 Notice of appraised values of real property to owner by tax commissioner; content; form.
- §11-1B-7 Additional newspaper, radio and television advertising required.
- §11-1B-8 Review by county commission; petition therefore; hearing; decision.
- §11-1B-9 Agreements by owner, tax commissioner and assessor; stipulations; agreed values to be used as appraised values.
- §11-1B-10 Property tax appraisement consultants; assignment; duties; recommendations to tax commissioner.
- §11-1B-11 The right of other property owners or assessor to petition for review or intervene.
- §11-1B-12 Time of decision by county commission.
- §11-1B-13 Duty of assessor to assist county commission; inventory of flood damaged property.
- §11-1B-14 Review by circuit court on certiorari.
- §11-1B-15 Right of tax commissioner, assessor or property owner to review of newly discovered matters; limitations.
- §11-1B-16 Reimbursement of costs to assessor and sheriff.
- §11-1B-17 Report by county commission required; reports to Legislature.
- §11-1B-18 Appraisal of property; date of implementation; assessor to make assessments.
- §11-1B-19 Extending the period for hearings in certain cases; limitations; extending period of final determination of certain cases; validation of certain determinations; duty of assessor and tax commissioner with respect to certain overvalued or undervalued property; construction of section.
ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.
- §11-1C-1 Legislative findings.
- §11-1C-1a Further legislative findings and declarations; effect of declarations and clarification of chattel interests in real or tangible personal property.
- §11-1C-1b Phase-out of taxation of intangible personal property.
- §11-1C-2 Definitions.
- §11-1C-3 Property valuation training and procedures commission generally; appointment; term of office; meetings; compensation.
- §11-1C-4 Commission powers and duties; rulemaking.
- §11-1C-5 Tax commissioner powers and duties.
- §11-1C-5a Rules.
- §11-1C-5b Assessment for purpose of calculating local share.
- §11-1C-6 Required training for assessors, their staffs and county commissioners.
- §11-1C-8 Additional funding for assessors' offices; maintenance funding.
- §11-1C-9 Periodic valuations.
- §11-1C-10 Valuation of industrial property and natural resources property by tax commissioner; penalties; methods; values sent to assessors.
- §11-1C-11 Managed timberland; findings, purposes and declaration of legislative intent; implementation; inspection and determination of qualification.
- §11-1C-11a Certification of managed timberland; assessment of property; penalty for failure to comply.
- §11-1C-11b Valuation; rulemaking; aggrieved person and taxpayer protests; exhaustion of remedies; compliance inspection; notice of revocation; appeal; effective date.
- §11-1C-12 Board of equalization and review; assessments; board of public works.
- §11-1C-13 Severability.
- §11-1C-14 Confidentiality and disclosure of return information to develop or maintain a mineral mapping or geographic information system; offenses; penalties.
- §11-2-1 Assessment districts and assessors.
- §11-2-2 Deputy assessors.
- §11-2-3 Selection of deputy assessors.
- §11-2-4 Apportionment of work.
- §11-2-556 Salaries paid out of county fund.
- §11-2-5a1 Repealed
- §11-2-5a2 Additional compensation; additional duties -- Berkeley county.
- §11-2-5a Repealed
- §11-2-6 Correction of lists by assessor.
- §11-2-7 State and local meetings.
- §11-2-8 Records of assessor.
- §11-2-9 List of violations furnished prosecuting attorney.
- §11-2-10 Repealed
- §11-2-11 Exception.
ARTICLE 3. ASSESSMENTS GENERALLY.
- §11-3-1 Time and basis of assessments; true and actual value; default; reassessment; special assessors.
- §11-3-1a Magisterial districts as tax districts; legislative findings; terms defined.
- §11-3-1b Recordation of plat or designation of land use not to be basis for assessment; factors for valuation; legislative rule; effective dates.
- §11-3-2 Canvass by assessor; lists of property.
- §11-3-2a Notice of increased assessment required; exceptions to notice.
- §11-3-3 Who to furnish property list.
- §11-3-3a Building or real property improvement notice; notice filed with assessors; when not required; penalties.
- §11-3-4 Repealed
- §11-3-5 Correction of previous property books; entry of omitted property.
- §11-3-5a Notification to assessor of changed use; independent action of director; penalties; effective date.
- §11-3-6 Statements of assessed valuations for municipalities and boards of education; extension of levies.
- §11-3-7 Fixtures and machinery.
- §11-3-7a Chattel interests in real and tangible personal property.
- §11-3-8 Who deemed owner for purposes of taxation.
- §11-3-9 Property exempt from taxation.
- §11-3-10 Failure to list property, etc.; collection of penalties and forfeitures.
- §11-3-10a Repealed
- §11-3-10b Exemption of bank deposits and money from forfeitures and penalties.
- §11-3-11 Making or correction of list by assessor.
- §11-3-12 Assessment of corporate property; reports to assessors by corporations.
- §11-3-13 Entry of corporate property by assessor.
- §11-3-14 Assessment of stock, realty and tangible personal property of banks.
- §11-3-14a Taxation of building and loan associations and federal savings and loan associations.
- §11-3-15 Assessment of capital used in trade or business by natural persons.
- §11-3-16 Totals of property books.
- §11-3-17 Assessment of property of assessor and deputies.
- §11-3-18 Tax assessment and collection when emergency exists.
- §11-3-19 Property books; time for completing; extension of levies; copies.
- §11-3-20 False entries in property books.
- §11-3-21 Violations where no penalty prescribed.
- §11-3-22 Expenses of assessors.
- §11-3-23 Alterations in property books.
- §11-3-24 Review and equalization by county commission.
- §11-3-24a Protest to assessor; appeal to circuit court.
- §11-3-25 Relief in circuit court against erroneous assessment.
- §11-3-26 Contents and effect of order granting relief.
- §11-3-27 Relief in county commission from erroneous assessments.
- §11-3-28 Definitions.
- §11-3-29 Levies to be based only on values ascertained.
- §11-3-30 Exception.
- §11-3-31 Generally applied, and usual and customary practices and procedures utilized by assessors prior to the second day of July, one thousand nine hundred eighty-two; limit of liability.
ARTICLE 4. ASSESSMENT OF REAL PROPERTY.
- §11-4-1 Land books to contain separate lists; entry of town lots; entry separately for districts.
- §11-4-2 Form of landbooks.
- §11-4-3 Definitions.
- §11-4-4 Making out land books; using copy of last landbook; correcting errors.
- §11-4-5 Information to be obtained from landowners by assessor; corrections in landbook of previous year.
- §11-4-6 Transfers on books.
- §11-4-7 Entry of lands acquired from different sources.
- §11-4-8 Lists of transfers of title for assessors.
- §11-4-9 Assessment of different estates; undivided interests.
- §11-4-10 Land and buildings assessed separately; town lots; back taxing of omitted buildings.
- §11-4-11 New buildings.
- §11-4-12 Assessment of decedent's lands.
- §11-4-13 Lands purchased at tax sale for state or by an individual.
- §11-4-14 Assessment of lands lying in more than one county.
- §11-4-15 Assessment upon conveyance of part of tract lying in more than one county.
- §11-4-16 Assessment upon conveyance of part of tract lying in more than one district.
- §11-4-17 Consolidation of contiguous tracts or mineral or timber interests.
- §11-4-18 Division or consolidation of tracts for segregation.
- §11-4-19 Land taken for public road or railroad.
- §11-4-20 Ferries.
- §11-4-21 Repealed
ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.
- §11-5-1 What personal property taxable.
- §11-5-2 Personal property books.
- §11-5-3 Definitions.
- §11-5-4 In what district personalty assessed.
- §11-5-5 Valuation of credits and investments.
- §11-5-6 Property or stock of corporations.
- §11-5-7 Household furniture.
- §11-5-8 Assessment of transients selling goods.
- §11-5-9 Ascertainment of property held under order of court.
- §11-5-10 Entry of omitted personalty taxes.
- §11-5-10a Release of taxes, interest and charges, on bank deposits and money not assessed prior to November 4, 1958.
- §11-5-11 Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner.
- §11-5-12 Mobile homes situate upon property owned by a person other than owner of mobile home.
- §11-5-13 Exemption of inventory and warehouse goods.
- §11-5-13a Application of exemption to finished goods in warehouse.
- §11-5-14 Assessment of motor vehicles previously titled jointly by married couples following final divorce order.
ARTICLE 6. ASSESSMENT OF PUBLIC SERVICE BUSINESSES.
- §11-6-1 Returns of property to board of public works.
- §11-6-2 Same -- Railroads.
- §11-6-3 Same -- Toll bridges.
- §11-6-4 Same -- Car line companies.
- §11-6-5 Same -- Pipeline companies.
- §11-6-6 Same -- Express companies.
- §11-6-7 Same -- Telegraph and telephone companies.
- §11-6-7a Repealed
- §11-6-7b Repealed
- §11-6-8 Form and manner of making return; failure to make return; criminal penalty.
- §11-6-9 Compelling such return; procuring information and tentative assessments by tax commissioner.
- §11-6-10 Failure to give information required by board of public works; criminal penalty.
- §11-6-11 Valuation of property by board.
- §11-6-11a Adjustment of valuation by board.
- §11-6-11b Repealed
- §11-6-11c Repealed
- §11-6-11d Repealed
- §11-6-11e Repealed
- §11-6-12 Appeal from valuation by board.
- §11-6-12a Relief from erroneous assessments.
- §11-6-13 Apportionment of value among counties, districts and municipalities.
- §11-6-13a Repealed
- §11-6-13b Repealed
- §11-6-13c Repealed
- §11-6-13d Repealed
- §11-6-13e Repealed
- §11-6-13f Repealed
- §11-6-13g Repealed
- §11-6-13h Repealed
- §11-6-13i Repealed
- §11-6-13j Repealed
- §11-6-14 Certification of levies to auditor.
- §11-6-15 Failure of officers to perform duties as to property of public service corporations.
- §11-6-16 Entry of assessment by auditor of property of such public service businesses.
- §11-6-17 Injunction to restrain collection of tax.
- §11-6-18 Payment of assessment by owner or operator.
- §11-6-19 Accounting by sheriff for district and municipal taxes from public service corporations.
- §11-6-20 No release of taxes assessed against such corporations.
- §11-6-21 Accounting for levies against public service corporations.
- §11-6-22 Certification by auditor of amount chargeable to sheriff from levies against public service corporations; payment of amount due municipality.
- §11-6-23 Lien of taxes; notice; collection by suit.
- §11-6-24 Assessment of buildings and real estate of public service corporations.
- §11-6-25 Exception.
- §11-6-26 Operating fund for public utilities division in Auditor's Office.
- §11-6-27 Public utilities tax loss restoration fund.
ARTICLE 6A. POLLUTION CONTROL FACILITIES TAX TREATMENT.
- §11-6A-1 Declaration of policy.
- §11-6A-2 Definition.
- §11-6A-3 Tax treatment of pollution control facilities.
- §11-6A-4 Regulations.
- §11-6A-5 Coal waste disposal power projects.
- §11-6A-5a Wind power projects.
ARTICLE 6B. HOMESTEAD PROPERTY TAX EXEMPTION.
- §11-6B-1 Purpose.
- §11-6B-2 Definitions.
- §11-6B-3 Twenty thousand dollar homestead exemption allowed.
- §11-6B-4 Claim for exemption; renewals; waiver of exemption.
- §11-6B-5 Determination; notice of denial of claim or exemption.
- §11-6B-6 Appeals procedure.
- §11-6B-7 Property tax books.
- §11-6B-8 Repealed
- §11-6B-9 Forms, instructions and regulations.
- §11-6B-10 Criminal penalties; restitution.
- §11-6B-11 Severability.
- §11-6B-12 Effective date.
ARTICLE 6C. SPECIAL METHOD FOR APPRAISING DEALER VEHICLE INVENTORY.
- §11-6C-1 Inventory included within scope of article.
- §11-6C-2 Method for determining market value of dealer vehicle inventory, dealer motorboat inventory, farm equipment dealers inventory, daily passenger rental car inventory and house trailer and factory-built homes inventory.
- §11-6C-3 Owner to file return estimating market value.
- §11-6C-4 Determination of tax on dealer vehicle inventory, daily passenger rental car inventory, dealer motorboat inventory, farm equipment dealers inventory or house trailer and factory-built homes inventory.
- §11-6C-5 Intent of this article; Tax Commissioner to promulgate rules.
ARTICLE 6D. ALTERNATIVE-FUEL MOTOR VEHICLES TAX CREDIT.
- §11-6D-1 Legislative findings and purpose.
- §11-6D-2 Definitions.
- §11-6D-3 Credit allowed for alternative-fuel motor vehicles; application against personal income tax or corporate net income tax; effective date.
- §11-6D-4 Eligibility for credit.
- §11-6D-5 Amount of credit.
- §11-6D-6 Credit to be apportioned over three-year period.
- §11-6D-7 Duration of availability of credit.
- §11-6D-8 Commissioner to design forms and schedules; promulgation of rules.
ARTICLE 6E. SPECIAL METHOD FOR VALUATION OF CERTAIN MANUFACTURING PRODUCTION PROPERTY.
- §11-6E-1 Short title.
- §11-6E-2 Definitions.
- §11-6E-3 Valuation of specialized manufacturing production property.
- §11-6E-4 Initial determination by county assessor.
- §11-6E-5 Protest and appeal.
- §11-6E-6 Effective date.
ARTICLE 6F. SPECIAL METHOD FOR APPRAISING QUALIFIED CAPITAL ADDITIONS TO MANUFACTURING FACILITIES.
- §11-6F-1 Legislative findings.
- §11-6F-2 Definitions.
- §11-6F-3 Tax treatment of certified capital addition property.
- §11-6F-4 Application and certification.
- §11-6F-5 Authority to propose rules.
- §11-6F-6 Effective date.
ARTICLE 6G. ASSESSMENT OF INTERSTATE PUBLIC SERVICE CORPORATION MOTOR VEHICLE BUSINESSES REGISTERED UNDER A PROPORTIONAL REGISTRATION AGREEMENT.
- §11-6G-1 Repealed
- §11-6G-2 Disclosure of required information to the tax commissioner.
- §11-6G-3 Interstate motor vehicle business; calculation of tax.
- §11-6G-3a Reduced fees for portion of year.
- §11-6G-3b Reduced fees for transfer of vehicles.
- §11-6G-4 Form and manner of making disclosure; failure to make disclosure; criminal penalty.
- §11-6G-5 Compelling such disclosure; procuring information and tentative assessments by motor vehicles commissioner.
- §11-6G-6 Failure to give information required by motor vehicles commissioner; criminal penalty.
- §11-6G-7 Adjustment of valuation by interstate commerce appeals board.
- §11-6G-8 Appeal from valuation by board.
- §11-6G-9 Certification of levies to auditor.
- §11-6G-10 Failure of officers to perform duties as to property of interstate motor vehicle corporations.
- §11-6G-11 Injunction to restrain collection of tax.
- §11-6G-12 Payment of assessment by owner or operator.
- §11-6G-13 No release of taxes assessed against such corporations.
- §11-6G-14 Accounting for levies against interstate commercial motor vehicle corporations.
- §11-6G-15 Certification by auditor of amount chargeable to sheriff from levies against interstate motor vehicles; payment of amount due municipality.
- §11-6G-16 Lien of taxes; notice; collection by suit.
- §11-6G-17 Operating fund for interstate commerce disclosure division in auditor's office.
- §11-6G-18 Severability.
ARTICLE 6H. VALUATION OF SPECIAL AIRCRAFT PROPERTY.
- §11-6H-1 Short title.
- §11-6H-2 Definitions.
- §11-6H-3 Valuation of special aircraft property.
- §11-6H-4 Initial determination by county assessor.
- §11-6H-5 Protest and appeal.
- §11-6H-6 Report on economic benefit.
- §11-6H-7 Effective date.
ARTICLE 6I. SENIOR CITIZEN PROPERTY TAX PAYMENT DEFERMENT ACT.
- §11-6I-1 Short title.
- §11-6I-2 Definitions.
- §11-6I-3 Property tax payment deferment.
- §11-6I-4 Application for deferment; renewals; waiver of deferment.
- §11-6I-5 Determination; notice of denial of application for deferment.
- §11-6I-6 Appeals procedure.
- §11-6I-7 Termination of deferment.
- §11-6I-8 Property tax books; lien on property.
- §11-6I-9 Forms, instructions and regulations.
- §11-6I-10 Criminal penalties; restitution.
- §11-6I-11 Severability.
ARTICLE 6J. SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-TECHNOLOGY PROPERTY.
- §11-6J-1 Short title.
- §11-6J-2 Definitions.
- §11-6J-3 Valuation of certain specialized high-technology property.
- §11-6J-4 Initial determination by county assessor.
- §11-6J-5 Protest and appeal.
- §11-6J-6 Effective date.
- §11-6J-7 Report on economic benefit.
- §11-8-1 Declarations.
- §11-8-2 Legislative findings.
- §11-8-3 Purposes.
- §11-8-4 Definition of taxing units.
- §11-8-5 Classification of property for levy purposes.
- §11-8-6 Aggregate of taxes on different classifications; taxing units authorized to lay levies.
- §11-8-6a Levies on each classification by board of public works.
- §11-8-6b Maximum levies on each classification by county courts; order of levies.
- §11-8-6c Maximum levies on each classification by county boards of education; order of levy; exceeding levy for school bond issues.
- §11-8-6d Maximum levies on each classification by municipalities; order of levy.
- §11-8-6e Effect on regular levy rate when appraisal results in tax increase; public hearings.
- §11-8-6f Regular school board levy rate; creation and implementation of Growth County School Facilities Act; creation of Growth County School Facilities Act Fund.
- §11-8-6g Effect on special levy rates when appraisal results in tax revenue increase; public hearings.
- §11-8-7 Increase of current expense levies when debt levies not required.
- §11-8-8 Levies by board of public works; certification.
- §11-8-9 Meetings of local levying bodies.
- §11-8-10 Levy estimate by county court; certification to tax commissioner and publication.
- §11-8-10a Adjourned session of county court to hear objections to proposed levies; approval of estimate and levy by tax commissioner; first levy for bonded indebtedness, second for indebtedness not bonded, then for current expenses.
- §11-8-11 Certification of levy order; duties of clerk, assessor and collecting officer; delinquent lists.
- §11-8-12 Levy estimate by board of education; certification and publication.
- §11-8-12a Adjourned session of board of education to hear objections to proposed levies; approval of estimate and levy by tax commissioner; first levy for bonded and other indebtedness and indebtedness not bonded, second for permanent improvement fund, then for current expenses.
- §11-8-13 Certification of levy order to tax commissioner and county superintendent; reports by superintendent of levies; extension and collection of levies.
- §11-8-14 Levy estimate by municipality; certification to tax commissioner and publication.
- §11-8-14a Adjourned session of municipal governing body to hear objections; approval of levies by tax commissioner; first levy for bonded indebtedness and indebtedness not bonded, then for current expenses.
- §11-8-14b Levy of additional tax.
- §11-8-15 Certification of municipal levies.
- §11-8-16 What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds.
- §11-8-16a Immediate levies authorized pursuant to Better Schools Amendment.
- §11-8-17 Special levy elections; notices; election officers; conduct of election; supplies; canvass of returns; form of ballot.
- §11-8-18 Tax commissioner to furnish forms of statements and attorney general to furnish forms for elections.
- §11-8-19 Repealed
- §11-8-19a Repealed
- §11-8-20 Levy apportioned to taxing district for current expense but not needed may be used for its debt purposes or passed on to lesser taxing district for debt purposes.
- §11-8-21 Amount of levy, with consent of tax commissioner, when fiscal body required by law to levy for indebtedness, property within municipality not being subject to levy.
- §11-8-22 Supersedeas to levy order; rescission or reversal; return of money collected; recovery by action.
- §11-8-23 Statement of fiscal body when levies not sufficient to meet requirements of existing contractual indebtedness.
- §11-8-24 Petition for review of findings of tax commissioner and levy order; notice of intention to file; intervention; hearing and findings; appeal to supreme court of appeals; refund if liens found excessive; recovery by action.
- §11-8-25 Funds expended only for purposes for which raised.
- §11-8-25a Right of county court to expend surplus funds for equalization and revaluation.
- §11-8-26 Unlawful expenditures by local fiscal body.
- §11-8-26a Revision of levy estimate.
- §11-8-27 When indebtedness, contracts or drafts are void.
- §11-8-28 Suit to recover unlawful expenditure or to cancel obligation.
- §11-8-29 Personal liability of official participating in unlawful expenditure.
- §11-8-30 Recovery of unlawful expenditure from participating official by action; costs.
- §11-8-31 Criminal liability of official violating provisions of article; proceeding for removal.
- §11-8-31a Recovery of attorneys' fees authorized.
- §11-8-32 Publication.
- §11-8-33 Exceptions as to fiscal year beginning July 1, 1961, and as to city of Huntington.
ARTICLE 8A. COUNTY-WIDE LEVY FOR DISTRICT DEBT SERVICE.
ARTICLE 9. CRIMES AND PENALTIES.
- §11-9-1 Short title; arrangement; classification.
- §11-9-2 Application of this article.
- §11-9-2a Criminal investigation division established; funding of same.
- §11-9-3 Definitions.
- §11-9-4 Failure to pay tax or file return or report.
- §11-9-5 Failure to account for and pay over another's tax.
- §11-9-6 Failure to collect or withhold tax.
- §11-9-7 False statements to purchasers, lessees or employees relating to tax.
- §11-9-8 Willful failure to maintain records or supply information; misuse of exemption certificate.
- §11-9-9 Aiding, abetting, assisting or counseling in criminal violation.
- §11-9-10 Attempt to evade tax.
- §11-9-11 Engaging in business without payment of business franchise registration tax; posting business franchise registration certificate.
- §11-9-12 Engaging in business without a business franchise registration certificate.
- §11-9-13 Release on probation; conditions of probation.
- §11-9-14 Venue.
- §11-9-15 Limitation on prosecution.
- §11-9-16 Effective date; former law preserved for certain purposes.
- §11-9-17 Severability.
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
- §11-10-1 Legislative findings.
- §11-10-2 Short title; arrangement and classification.
- §11-10-3 Application of this article.
- §11-10-4 Definitions.
- §11-10-5 General power; regulations and forms.
- §11-10-5a Investigations.
- §11-10-5b Subpoena and subpoena duces tecum.
- §11-10-5c Returns by tax commissioner.
- §11-10-5d Confidentiality and disclosure of returns and return information.
- §11-10-5e Service of notice.
- §11-10-5f Timely filing and paying.
- §11-10-5g Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.
- §11-10-5h Enforcement proceedings.
- §11-10-5i Enforcement powers.
- §11-10-5j Liability for taxes withheld or collected.
- §11-10-5k Fractional parts of a cent.
- §11-10-5l Payment of estimated tax.
- §11-10-5m Overpayment of installments.
- §11-10-5n Payment by commercially acceptable means.
- §11-10-5o Notice of fiduciary relationship.
- §11-10-5p Effective date of amendments.
- §11-10-5q Settlement agreements and compromises.
- §11-10-5r Technical assistance advisories.
- §11-10-5s Disclosure of certain taxpayer information.
- §11-10-5t Payment by electronic funds transfers.
- §11-10-5u Disclosure of persons making retail sales of tobacco products.
- §11-10-5v Disclosure of tax information to the treasurer for return, recovery and disposition of unclaimed and abandoned property.
- §11-10-5w Confidentiality and disclosure of information set forth in the oil and gas combined reporting form specified in subsection (d), section three-a, article thirteen- a of this chapter to county assessors, the Department of Environmental Protection and to the Public Service Commission; offenses; penalties.
- §11-10-5x Waiver of derivative tax, interest and penalty imposed on board members or directors of charitable and tax exempt organizations imposed on innocent governing board resulting from defaults or delinquencies of the organization.
- §11-10-5y Disclosure of return information to Consolidated Public Retirement Board.
- §11-10-5z Electronic filing for certain persons.
- §11-10-6 Mathematical or clerical errors; collection of balance due on return without remittance.
- §11-10-7 Assessment.
- §11-10-7a Abatement.
- §11-10-7b Abatement of interest attributable to errors and by tax division.
- §11-10-7c Abatement of any penalty or addition to tax attributable to written advice by tax commissioner.
- §11-10-7d Combining assessments.
- §11-10-8 Notice of assessment; petition for reassessment or payment of assessment within sixty days; finality of assessment; payment of final assessment; effective date.
- §11-10-9 Hearing procedure.
- §11-10-9a Small claims procedure; disputes involving $10,000 or less.
- §11-10-10 Appeals.
- §11-10-10a Commissioner allowed to acquiesce or not acquiesce in decisions of office of tax appeals or circuit court.
- §11-10-11 Collection of tax.
- §11-10-11a Administration of special district excise tax; commission authorized
- §11-10-11b Fund creation; authorization for expenditure.
- §11-10-12 Liens, release; subordination; foreclosure.
- §11-10-13 Levy and distraint.
- §11-10-13a Property exempt from levy.
- §11-10-13b Surrender of property subject to levy.
- §11-10-13c Sale of seized property.
- §11-10-13d Sale of perishable goods.
- §11-10-13e Redemption of property.
- §11-10-13f Certificate of sale; deed to real property.
- §11-10-13g Legal effect of certificate of sale of personal property and deed of real property.
- §11-10-13h Records of sale.
- §11-10-13i Expense of levy and sale.
- §11-10-13j Application of proceeds of levy.
- §11-10-13k Authority to release levy and return property.
- §11-10-14 Overpayments; credits; refunds and limitations.
- §11-10-14a Expiration of tax refund check-off programs.
- §11-10-14b Monetary remedies for overpayments due to unconstitutionality.
- §11-10-14c Repealed
- §11-10-14d Prompt payment of refunds of corporation net income taxes.
- §11-10-15 Limitations on assessment.
- §11-10-16 Limitations on collection.
- §11-10-17 Interest.
- §11-10-17a Determination of rate of interest.
- §11-10-18 Additions to tax.
- §11-10-18a Additions to tax for failure to pay estimated income or business franchise tax.
- §11-10-19 Penalties.
- §11-10-19a Failure to file correct information returns.
- §11-10-20 Effective date; transition rules.
- §11-10-21 Severability.
- §11-10-22 Information returns and due date thereof.
- §11-10-23 Alternative dispute resolution of tax disputes.
- §11-10-24 Commissioner to review taxpayer problem resolution procedures; report to Legislature.
- §11-10-25 Taxpayer must show tax exemption applies; presumption.
ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS.
- §11-10A-1 Legislative finding; purpose.
- §11-10A-2 Definitions.
- §11-10A-3 Office of tax appeals created.
- §11-10A-4 Principal office; place for hearings; county commission to provide facilities.
- §11-10A-5 Seal; authenticating records; judicial notice.
- §11-10A-6 Chief Administrative Law Judge; appointment, term and vacancy; qualifications; compensation; conflicts of interest prohibited; removal.
- §11-10A-8 Jurisdiction of Office of Tax Appeals.
- §11-10A-9 Appeal to Office of Tax Appeals; petition; answer.
- §11-10A-10 Hearing procedures.
- §11-10A-11 Small claims hearing.
- §11-10A-12 Powers of the office of tax appeals.
- §11-10A-13 Subpoenas; service; cost; fees; relief; disobedience; oath.
- §11-10A-14 Recording hearings; notice; record; transcripts; costs.
- §11-10A-15 Appearances before the office of tax appeals.
- §11-10A-16 Decisions and orders of the office of tax appeals; publication.
- §11-10A-17 Service of notice of final decisions and orders.
- §11-10A-18 Finality of decision by the office of tax appeals; amount due payable; prompt refunds.
- §11-10A-19 Judicial review of office of tax appeals decisions.
- §11-10A-20 Rules required.
- §11-10A-21 Timely filing.
- §11-10A-22 Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.
- §11-10A-23 Confidentiality.
ARTICLE 10B. TAX PENALTY AND ADDITIONS TO TAX AMNESTY.
- §11-10B-1 Legislative intent.
- §11-10B-2 Definitions.
- §11-10B-3 Development and administration of program,
- §11-10B-4 Duration and application of program.
- §11-10B-5 Waiver of penalties; criminal immunity; exceptions and limitations.
- §11-10B-6 Application for amnesty; requirements; deficiency assessment.
- §11-10B-7 Publicity efforts.
- §11-10B-8 Disposition of revenue collected.
ARTICLE 10C. BENEFITS-FUNDED PURCHASING.
- §11-10C-1 Legislative finding; short title and purpose.
- §11-10C-2 Authorization of benefits-funded automated tax administration system purchasing program; reports; expiration of authority.
- §11-10C-3 Benefits funding.
- §11-10C-4 Monthly determination of increased revenue attributable to automated tax administration system; monthly report; deposit of moneys; creation and operation of automated tax administration system development fund; annual report.
- §11-10C-5 Transfer of funds; repeal of article.
ARTICLE 10D. TAX AMNESTY PROGRAM.
- §11-10D-1 Short title.
- §11-10D-2 Legislative intent and findings.
- §11-10D-3 Definitions.
- §11-10D-4 Development and administration of tax amnesty program, implementation of article
- §11-10D-5 Duration and application of program.
- §11-10D-6 Waiver of penalties; criminal immunity; exceptions and limitations.
- §11-10D-7 Application for amnesty; requirements; deficiency assessment.
- §11-10D-7 Application for amnesty; requirements; deficiency assessment.
- §11-10D-8 Publicity efforts.
- §11-10D-9 Examination of amnesty returns and taxpayer books and records.
- §11-10D-10 Disposition of revenue collected.
- §11-10D-11 Penalty on liabilities eligible for amnesty for which taxpayer did not apply for amnesty.
- §11-10D-12 Report to Legislature and governor.
- §11-10D-13 Suspension of inconsistent code provisions.
ARTICLE 10E. TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM.
- §11-10E-1 Short title.
- §11-10E-2 Tax shelter voluntary compliance program.
- §11-10E-3 "Tax avoidance transaction" defined.
- §11-10E-4 Use of evidence of participation in the program.
- §11-10E-5 Reportable transactions.
- §11-10E-6 Failure to register tax shelter or maintain list.
- §11-10E-7 Promoting tax shelters.
- §11-10E-8 Registration of tax shelters.
- §11-10E-9 Investor lists.
- §11-10E-10 Suspension of inconsistent code provisions.
- §11-11-1 Short title; arrangement and classification.
- §11-11-2 Definitions.
- §11-11-3 Imposition of tax.
- §11-11-4 Tax on transfer of estate of residents; credit; property of residents defined.
- §11-11-5 Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption.
- §11-11-6 Tax on transfer of estate of aliens.
- §11-11-7 Nonprobate inventory of estates; penalties.
- §11-11-8 Estate tax returns.
- §11-11-9 Extension of time for filing return.
- §11-11-10 Amended returns.
- §11-11-11 Returns executed by tax commissioner.
- §11-11-12 Report of change in federal estate tax.
- §11-11-13 Payment of tax.
- §11-11-14 Extension of time for payment.
- §11-11-15 Interest.
- §11-11-16 Receipts for taxes.
- §11-11-17 Special lien for estate tax.
- §11-11-17a Discharge of nonresident decedent's real property in absence of ancillary administration.
- §11-11-18 Discharge of estate; notice of lien; limitation on lien; etc.
- §11-11-19 Final accounting delayed until liability for tax determined.
- §11-11-20 Liability of personal representatives; etc.
- §11-11-21 Duty of resident personal representative of nonresident decedent.
- §11-11-22 Duties and powers of corporate personal representatives of nonresident decedents.
- §11-11-23 Proof of payment of death taxes to state of domicile.
- §11-11-24 Domicile of decedent.
- §;11-11-26. Sale of real estate by personal representative to pay tax.
- §11-11-27 Prima facie liability for tax.
- §11-11-28 Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries.
- §11-11-29 Time for assessment of tax.
- §11-11-30 Refund of excess tax due to overpayment of federal estate tax.
- §11-11-31 Agreements as to amount of tax due.
- §11-11-32 Repealed
- §11-11-33 Administration of article by tax commissioner.
- §11-11-34 Appointment of special appraisers.
- §11-11-35 Privacy of information.
- §11-11-36 Money penalty for failure to produce records.
- §11-11-37 Interpretation and construction.
- §11-11-38 Estates to which article applies; former law preserved.
- §11-11-39 Effectiveness of this article.
- §11-11-40 General procedure and administration.
- §11-11-41 Criminal penalties.
- §11-11-42 Severability.
- §11-11-43 Effective date.
ARTICLE 11A. INTERSTATE COMPROMISE OF INHERITANCE AND DEATH TAXES.
- §11-11A-1 Procedure and authority.
- §11-11A-2 "State" defined.
- §11-11A-3 Interpretation of article.
- §11-11A-4 Title.
- §11-11A-5 Applicability.
ARTICLE 11B. INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES.
- §11-11B-1 Arbitration authorized.
- §11-11B-2 Hearings.
- §11-11B-3 Powers of board.
- §11-11B-4 Determination of board.
- §11-11B-5 Majority vote; exception.
- §11-11B-6 Filing of board's determination.
- §11-11B-7 Additions to tax, penalties and interest.
- §11-11B-8 Compromise permitted.
- §11-11B-9 Compensation and expenses of board.
- §11-11B-10 Applicability.
- §11-11B-11 "State" defined.
- §11-11B-12 Interpretation of article.
- §11-11B-13 Title.
- §11-11B-14 Estates affected.
ARTICLE 12. BUSINESS REGISTRATION TAX.
- §11-12-1 Short title.
- §11-12-2 Definitions.
- §11-12-3a Repealed
- §11-12-4 Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes.
- §11-12-4a Sellers of cigarettes, tobacco products or cigarette wrappers required to be licensed; business registration certificate is license; criminal penalties.
- §11-12-5 Time for which registration certificate granted; power of Tax Commissioner to suspend or cancel certificate; certificate to be permanent until cessation of business for which certificates are granted or revocation, suspension or cancellation by the Tax Commissioner; penalty for involuntary loss of license due to failure to pay required fees and taxes relating to business.
- §11-12-5a Prohibition on certificate being obtained by person connected to illegal activities involving scrap metal.
- §11-12-6 Business certificate a personal privilege not assignable; change of name, location, ownership, etc.
- §11-12-6a Repealed
- §11-12-6b Repealed
- §11-12-7 Display of registration certificate; injunction; public information, reciprocal exchange of information.
- §11-12-8 Repealed
- §11-12-9 Penalties.
- §11-12-10 Collection of back taxes; notice of discontinuance of business.
- §11-12-11 Repealed
- §11-12-12 Repealed
- §11-12-13 Repealed
- §11-12-14 Hearing; appeal.
- §11-12-15 Enforcement.
- §11-12-16 Disposition of money collected.
- §11-12-17 Severability of provisions.
- §11-12-18 General procedure and administration.
- §11-12-19 Contractors.
- §11-12-20 Registration of transient vendors.
- §11-12-21 Bond of transient vendors.
- §11-12-22 Notification to department.
- §11-12-23 Revocation of certificate of transient merchant.
- §11-12-24 Seizure of property of transient vendor.
- §11-12-25 Severability.
- §11-12-26 Interpretation of preceding sections.
- §11-12-27 Repealed
- §11-12-28 Repealed
- §11-12-29 Repealed
- §11-12-30 Repealed
- §11-12-31 Repealed
- §11-12-32 Repealed
- §11-12-33 Repealed
- §11-12-34 Repealed
- §11-12-35 Repealed
- §11-12-36 Repealed
- §11-12-37 Repealed
- §11-12-38 Repealed
- §11-12-39 Repealed
- §11-12-40 Repealed
- §11-12-41 Repealed
- §11-12-42 Repealed
- §11-12-43 Repealed
- §11-12-44 Repealed
- §11-12-45 Repealed
- §11-12-46 Repealed
- §11-12-47 Repealed
- §11-12-48 Repealed
- §11-12-49 Repealed
- §11-12-50 Repealed
- §11-12-51 Repealed
- §11-12-52 Repealed
- §11-12-53 Repealed
- §11-12-54 Repealed
- §11-12-55 Repealed
- §11-12-56 Repealed
- §11-12-57 Repealed
- §11-12-58 Repealed
- §11-12-59 Repealed
- §11-12-60 Repealed
- §11-12-61 Repealed
- §11-12-62 Repealed
- §11-12-63 Repealed
- §11-12-64 Repealed
- §11-12-65 Repealed
- §11-12-66 Repealed
- §11-12-67 Repealed
- §11-12-68 Repealed
- §11-12-69 Repealed
- §11-12-70 Repealed
- §11-12-71 Repealed
- §11-12-72 Repealed
- §11-12-73 Repealed
- §11-12-74 Repealed
- §11-12-75 Tax on corporations holding more than ten thousand acres of land.
- §11-12-76 Repealed
- §11-12-77 Repealed
- §11-12-78 Repealed
- §11-12-79 Repealed
- §11-12-80 Repealed
- §11-12-80a Repealed
- §11-12-81 Repealed
- §11-12-82 Repealed
- §11-12-83 Repealed
- §11-12-84 Repealed
- §11-12-85 Investigation of corporations' delinquencies.
- §11-12-86 Sparkler and novelty registration fee.
- §11-12-87 Repealed
- §11-12-88 Repealed
- §11-12-89 Repealed
- §11-12-90 Repealed
- §11-12-91 Repealed
ARTICLE 12A. ANNUAL TAX ON INCOMES OF CERTAIN CARRIERS.
- §11-12A-1 Repealed
- §11-12A-2 Repealed
- §11-12A-3 Repealed
- §11-12A-4 Repealed
- §11-12A-5 Repealed
- §11-12A-6 Repealed
- §11-12A-7 Repealed
- §11-12A-8 Repealed
- §11-12A-9 Repealed
- §11-12A-10 Repealed
- §11-12A-11 Repealed
- §11-12A-12 Repealed
- §11-12A-13 Repealed
- §11-12A-14 Repealed
- §11-12A-15 Repealed
- §11-12A-16 Repealed
- §11-12A-17 Repealed
- §11-12A-18 Repealed
- §11-12A-19 Repealed
- §11-12A-20 Repealed
- §11-12A-21 Repealed
- §11-12A-22 Repealed
- §11-12A-23 Repealed
- §11-12A-24 Repeal of article and date thereof; short taxable years for taxpayers on calendar or fiscal year and cash or accrual accounting methods.
- §11-12A-25 Credit for consumers sales and service tax and use tax paid.
ARTICLE 12B. MINIMUM SEVERANCE TAX ON COAL.
- §11-12B-1 Short title; arrangement and classification.
- §11-12B-2 Definitions.
- §11-12B-3 Imposition of tax, credit.
- §11-12B-4 Accounting periods and methods of accounting.
- §11-12B-5 Annual return.
- §11-12B-6 Periodic installment payments of estimated tax.
- §11-12B-7 Time and place for paying tax shown on returns.
- §11-12B-8 Extension of time for filing return.
- §11-12B-9 Extension of time for paying tax.
- §11-12B-10 Place for filing returns or other documents.
- §11-12B-11 Signing of returns and other documents.
- §11-12B-12 Bond of taxpayer may be required.
- §11-12B-13 Collection of tax; tax commissioner may require first purchaser to withhold tax of delinquent taxpayer.
- §11-12B-14 Records.
- §11-12B-15 General procedure and administration.
- §11-12B-16 Criminal penalties.
- §11-12B-17 Severability.
- §11-12B-18 Effective date; compliance.
ARTICLE 12C. CORPORATE LICENSE TAX.
- §11-12C-1 Definitions.
- §11-12C-2 Corporate license required; tax levied; exemption from tax; effective date.
- §11-12C-3 Payment and collection of tax; deposit of money; return required.
- §11-12C-4 Due date of return; payment of tax.
- §11-12C-5 Annual fee of secretary of state as attorney-in-fact.
- §11-12C-6 Notice to corporations taxable; tax as lien.
- §11-12C-7 Monthly report by secretary of state to tax commissioner as to corporations.
- §11-12C-8 Administrative and criminal penalties.
- §11-12C-9 Disposition of corporate license tax collected.
- §11-12C-10 Applicability of tax procedure and administration act and tax crimes and penalties act.
- §11-12C-11 Effective date.
- §11-12C-12 Severability.
- §11-12C-13 Repeal of article.
ARTICLE 12D. ESTABLISHMENT OF OFFICE OF BUSINESS REGISTRATION; CREATION OF CENTRALIZED RECORDS.
- §11-12D-1 Legislative findings and declaration of purpose.
- §11-12D-2 Establishment of office of business registration; centralized business registration records.
- §11-12D-3 Agency contact list; dispersal of data base information to agencies; agency contact with prospective businesses.
- §11-12D-4 Confidentiality of records of the centralized data base for new business registration.
- §11-12D-5 Staffing for office of business registration; costs of centralized records system; legislative intent.
- §11-12D-6 Limited effect of article; intent of Legislature.
ARTICLE 13. BUSINESS AND OCCUPATION TAX.
- §11-13-1 Definitions.
- §11-13-2 Imposition of privilege tax.
- §11-13-2a Repealed
- §11-13-2b Repealed
- §11-13-2c Repealed
- §11-13-2d Public service or utility business.
- §11-13-2e Business of gas storage; effective date.
- §11-13-2f Manufacturing or producing synthetic fuel from coal; rate and measure of tax; definitions; dedication, deposit and distribution of tax; expenditure of distributions received by synthetic fuel-producing counties for economic development and infrastructure improvement pursuant to plan approved by West Virginia Development Office; priority for expenditure of distributions received by other county commissions; date for expiration of tax.
- §11-13-2g Repealed
- §11-13-2h Repealed
- §11-13-2i Repealed
- §11-13-2j Repealed
- §11-13-2k Repealed
- §11-13-2l Repealed
- §11-13-2m Business of generating or producing electric power; exception; rates.
- §11-13-2n Business of generating or producing or selling electric power; exemptions; rates.
- §11-13-2o Business of generating or producing or selling electricity on and after the first day of June, one thousand nine hundred ninety-five; definitions; rate of tax; exemptions; effective date.
- §11-13-2p Credit against tax based on the taxable generating capacity of a generating unit utilizing a turbine powered primarily by wind.
- §11-13-3 Exemptions; annual exemption and periods thereof.
- §11-13-3a Deduction for contributions to an employee stock ownership plan by a manufacturer.
- §11-13-3b Definitions; reduction allowed in tax due; how computed.
- §11-13-3c Tax credit for business investment and jobs expansion.
- §11-13-3d Tax credit for industrial expansion and industrial revitalization, and eligible research and development projects.
- §11-13-3e Tax credit for coal loading facilities; regulations.
- §11-13-3f Tax credit for reducing electric and natural gas utility rates for low-income residential customers; regulations.
- §11-13-3g Tax credit for increased generation of electricity from coal.
- §11-13-4 Computation of tax; payment.
- §11-13-5 Return and remittance by taxpayer.
- §11-13-6 Repealed
- §11-13-7 Repealed
- §11-13-8 Repealed
- §11-13-8a Repealed
- §11-13-9 Tax year.
- §11-13-10 Tax cumulative.
- §11-13-11 Repealed
- §11-13-12 Repealed
- §11-13-13 Receivership or insolvency proceedings.
- §11-13-14 Repealed
- §11-13-15 Repealed
- §11-13-16 Repealed
- §11-13-16a Repealed
- §11-13-17 Priority in distribution in receivership, etc.; personal liability of administrator.
- §11-13-18 Agents for collection of delinquent taxes.
- §11-13-19 Certificate to clerk of county court of assessment of taxes.
- §11-13-20 Repealed
- §11-13-21 Repealed
- §11-13-22 Repealed
- §11-13-23 Repealed
- §11-13-24 Repealed
- §11-13-25 Cities, towns or villages restricted from imposing additional tax.
- §11-13-26 Severability.
- §11-13-27 General procedure and administration.
- §11-13-28 Effective date; transition rules.
- §11-13-29 Tax commissioner to furnish comparative study reports to governor and Legislature, dates therefor.
- §11-13-30 Tax credit for coal coking facilities; regulations.
- §11-13-31 Credit for consumers sales and service tax and use tax paid.
ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT.
- §11-13A-1 Short title; arrangement and classification.
- §11-13A-2 Definitions.
- §11-13A-3 Imposition of tax or privilege of severing coal, limestone or sandstone, or furnishing certain health care services, effective dates therefor; reduction of severance rate for coal mined by underground methods based on seam thickness.
- §11-13A-3a Imposition of tax on privilege of severing natural gas or oil; Tax Commissioner to develop a uniform reporting form.
- §11-13A-3b Imposition of tax on privilege of severing timber.
- §11-13A-3c Imposition of tax on privilege of severing other natural resources.
- §11-13A-3d Imposition of tax on privilege of severing coalbed methane.
- §11-13A-3e Imposition of tax on privilege of extracting and recovering material from refuse, gob piles or other sources of waste coal to produce coal.
- §11-13A-4 Treatment processes as production.
- §11-13A-5 Oil and gas operating unit.
- §11-13A-5a Dedication of ten percent of oil and gas severance tax for benefit of counties and municipalities; distribution of major portion of such dedicated tax to oil and gas producing counties; distribution of minor portion of such dedicated tax to all counties and municipalities; reports; rules; special funds in the office of state treasurer; methods and formulae for distribution of such dedicated tax; expenditure of funds by counties and municipalities for public purposes; and requiring special county and municipal budgets and reports thereon.
- §11-13A-6 Additional tax on the severance, extraction and production of coal; dedication of additional tax for benefit of counties and municipalities; distribution of major portion of such additional tax to coal-producing counties; distribution of minor portion of such additional tax to all counties and municipalities; reports; rules; special funds in office of state treasurer; method and formulas for distribution of such additional tax; expenditure of funds by counties and municipalities for public purposes; special funds in counties and municipalities; and requiring special county and municipal budgets and reports thereon.
- §11-13A-7 Accounting periods and methods of accounting.
- §11-13A-8 Time for filing annual returns and other documents.
- §11-13A-9 Periodic installment payments of taxes imposed by sections three-a, three-b and three-c of this article; exceptions.
- §11-13A-9a Periodic installment payments of tax imposed by section three of this article.
- §11-13A-10 Paying tax; annual tax credit.
- §11-13A-10a Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.
- §11-13A-11 Extension of time for filing returns.
- §11-13A-12 Extension of time for paying tax.
- §11-13A-13 Place for filing returns or other documents.
- §11-13A-14 Time and place for paying tax shown on returns.
- §11-13A-15 Signing of returns and other documents.
- §11-13A-16 Bond of taxpayer may be required.
- §11-13A-16a Nonresident person severing West Virginia timber owned by the person at time of severance required to notify tax commissioner prior to severance and prepay severance tax or post bond.
- §11-13A-17 Collection of tax; agreement for processor to pay tax due from severor.
- §11-13A-18 Records.
- §11-13A-19 General procedure and administration.
- §11-13A-20 Crimes and penalties.
- §11-13A-20a Dedication of tax.
- §11-13A-21 Severability.
- §11-13A-25 Effective date.
- §11-13P-1 Legislative finding and purpose.
- §11-13P-2 Definitions.
- §11-13P-3 Eligibility for tax credits; creation of the credit.
- §11-13P-4 Amount of credit allowed.
- §11-13P-5 Excess credit forfeited.
- §11-13P-6 Application of credit; schedules; estimated taxes.
- §11-13P-7 Computation and application of credit.
- §11-13P-8 Legislative rules.
- §11-13P-9 Construction of article; burden of proof.
- §11-13P-10 Effective date.
- §11-13P-11 Termination of tax credit.
ARTICLE 13B. TELECOMMUNICATIONS TAX.
- §11-13B-1 Short title; arrangement and classification.
- §11-13B-2 Definitions.
- §11-13B-3 Tax imposed on telecommunications businesses; effective date.
- §11-13B-4 Accounting periods and methods of accounting.
- §11-13B-5 Annual return.
- §11-13B-6 Periodic installment payments of tax.
- §11-13B-7 Extension of time for filing returns.
- §11-13B-8 Extension of time for paying tax.
- §11-13B-9 Place for filing returns or other documents.
- §11-13B-10 Time and place for paying tax shown on returns.
- §11-13B-10a Tax credit for business investment and jobs expansion; credit for eligible research and development projects; credit for coal-loading facilities; credit for reducing telephone rates for certain low-income residential customers; rules; effective date.
- §11-13B-11 Signing of returns and other documents.
- §11-13B-12 Records.
- §11-13B-13 Information return and due date thereof; penalty for failure to file, waiver thereof; short taxable year provisions.
- §11-13B-14 Preservation of rights and the liabilities of taxpayers.
- §11-13B-15 General procedure and administration.
- §11-13B-16 Criminal penalties.
- §11-13B-17 Severability.
- §11-13B-18 Credit for consumers sales and service tax and use tax paid.
ARTICLE 13C. BUSINESS INVESTMENT AND JOBS EXPANSION TAX CREDIT.
- §11-13C-1 Short title.
- §11-13C-2 Legislative finding and purpose.
- §11-13C-3 Definitions.
- §11-13C-4 Amount of credit allowed.
- §11-13C-4a Credit allowed for locating corporate headquarters in this state.
- §11-13C-4b Credit allowable for certified projects.
- §11-13C-5 Application of annual credit allowance.
- §11-13C-6 Qualified investment.
- §11-13C-7 New jobs percentage.
- §11-13C-7a Small business credit.
- §11-13C-8 Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13C-8a Recapture of credit; recapture tax imposed.
- §11-13C-9 Transfer of qualified investment to successors.
- §11-13C-10 Identification of investment credit property.
- §11-13C-11 Failure to keep records of investment credit property.
- §11-13C-12 Interpretation and construction.
- §11-13C-13 Severability.
- §11-13C-14 Restrictions and limitations on credits allowed by this article.
- §11-13C-15 Continuing suspension of new credit entitlements, exceptions, effective date.
- §11-13C-16 Termination of credit; effective date.
ARTICLE 13D. TAX CREDITS FOR INDUSTRIAL EXPANSION AND REVITALIZATION, RESEARCH AND DEVELOPMENT PROJECTS, CERTAIN HOUSING DEVELOPMENT PROJECTS, MANAGEMENT INFORMATION SERVICES FACILITIES, INDUSTRIAL FACILITIES PRODUCING COAL-BASED LIQUIDS USED TO PRODUCE SYNTHETIC FUELS, AND AEROSPACE INDUSTRIAL FACILITY INVESTMENTS.
- §11-13D-1 Legislative findings and purpose.
- §11-13D-2 Definitions.
- §11-13D-3 Amount of credit allowed for industrial expansion or revitalization, for eligible research and development projects, and for qualified housing development projects.
- §11-13D-3a Application of credit after June 30, 1987.
- §11-13D-3b Application of credit after June 30, 1989.
- §11-13D-3c Amount of credit allowed and application of credit for qualified investment in a management information services facility.
- §11-13D-3d Amount of credit allowed and application of credit for qualified investment in a new industrial facility producing coal-based liquids used to produce synthetic motor fuel or synthetic special fuel.
- §11-13D-3e Application of credit after June 30, 1993.
- §11-13D-3f Amount of credit allowed and application of credit for qualified investment in an aerospace industrial facility.
- §11-13D-4 Eligible investment for industrial expansion or revitalization.
- §11-13D-5 Eligible investment for research and development.
- §11-13D-5a Eligible investment for qualified housing development project.
- §11-13D-5b Qualified investment for a management information services facility.
- §11-13D-6 Forfeiture of unused tax credits, redetermination of credit required.
- §11-13D-7 Transfer of eligible investment to successors.
- §11-13D-8 Prior industrial expansion credit preserved.
- §11-13D-9 Severability.
- §11-13D-10 Termination of credit, exception for electricity producers, preservation of entitlements.
ARTICLE 13E. BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES.
- §11-13E-1 Legislative finding and purpose.
- §11-13E-2 Definitions.
- §11-13E-3 Amount of credit allowed for coal loading facilities.
- §11-13E-3a Application of credit after June 30, 1987.
- §11-13E-3b Application of credit after June 30, 1993.
- §11-13E-4 Eligible investment.
- §11-13E-5 Forfeiture of unused tax credits; redetermination of credit required.
- §11-13E-6 Transfer of eligible investment to successors.
- §11-13E-7 Severability.
ARTICLE 13F. BUSINESS AND OCCUPATION TAX CREDIT FOR REDUCING ELECTRIC AND NATURAL GAS UTILITY RATES FOR LOW-INCOME RESIDENTIAL CUSTOMERS.
- §11-13F-1 Legislative purpose.
- §11-13F-2 Definitions.
- §11-13F-3 Amount of credit.
- §11-13F-4 When credit may be taken.
- §11-13F-5 Application of credit.
ARTICLE 13G. TAX CREDIT FOR REDUCING TELEPHONE UTILITY RATES FOR CERTAIN LOW-INCOME RESIDENTIAL CUSTOMERS.
- §11-13G-1 Legislative purpose.
- §11-13G-2 Definitions.
- §11-13G-3 Amount of credit.
- §11-13G-4 When credit may be taken.
- §11-13G-5 Application of credit.
ARTICLE 13H. BUSINESS AND OCCUPATION TAX CREDIT FOR INCREASED GENERATION OF ELECTRICITY.
ARTICLE 13J. NEIGHBORHOOD INVESTMENT PROGRAM.
- §11-13J-1 Short title.
- §11-13J-2 Legislative finding and purpose.
- §11-13J-3 Definitions.
- §11-13J-4 Eligibility for tax credits; creation of neighborhood investment fund; certification of project plans by the West Virginia development office.
- §11-13J-4a Repealed
- §11-13J-5 Amount of credit allowed.
- §11-13J-6 Application of annual credit allowance.
- §11-13J-7 Assertion of the tax credit against tax.
- §11-13J-8 Total maximum aggregate tax credit amount.
- §11-13J-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13J-10 Public information relating to tax credit.
- §11-13J-11 Audits and examinations; information sharing.
- §11-13J-12 Program evaluation; expiration of credit; preservation of entitlement.
ARTICLE 13K. TAX CREDIT FOR AGRICULTURAL EQUIPMENT.
ARTICLE 13L. THE NATURAL GAS INDUSTRY JOBS RETENTION ACT.
- §11-13L-1 Short title.
- §11-13L-2 Definitions.
- §11-13L-3 Eligibility for tax credits; creation of the credit.
- §11-13L-4 Amount of credit allowed.
- §11-13L-5 Application of annual credit allowance.
- §11-13L-6 Annual computation of the number of jobs held by qualified employees
- §11-13L-7 Availability of credit to successors.
- §11-13L-8 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13L-9 Effective date.
ARTICLE 13M. TAX CREDIT FOR NEW VALUE-ADDED WOOD MANUFACTURING OPERATIONS.
- §11-13M-1 Legislative purpose.
- §11-13M-2 Definitions.
- §11-13M-3 Eligibility for tax credits; creation of the credit.
- §11-13M-4 Amount of credit allowed; expiration of the credit.
- §11-13M-5 Application of annual credit allowance.
- §11-13M-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- §11-13M-7 Annual computation of the number of new jobs held by full-time employees.
- §11-13M-8 Availability of credit to successors.
- §11-13M-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13M-10 Administrative rules.
- §11-13M-11 Construction of article.
- §11-13M-12 Effective date.
ARTICLE 13N. TAX CREDIT FOR NEW STEEL MANUFACTURING OPERATIONS AFTER JULY 1, 1998.
- §11-13N-1 Legislative purpose.
- §11-13N-2 Definitions.
- §11-13N-3 Eligibility for tax credits; creation of the credit.
- §11-13N-4 Amount of credit allowed; expiration of the credit.
- §11-13N-5 Application of annual credit allowance.
- §11-13N-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- §11-13N-7 Annual computation of the number of new jobs held by full-time employees.
- §11-13N-8 Availability of credit to successors.
- §11-13N-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13N-10 Administrative rules.
- §11-13N-11 Construction of article.
- §11-13N-12 Effective date.
ARTICLE 13O. TAX CREDIT FOR NEW ALUMINUM OR POLYMER MANUFACTURING OPERATIONS AFTER JULY 1, 1998.
- §11-13O-1 Legislative purpose.
- §11-13O-2 Definitions.
- §11-13O-3 Eligibility for tax credits; creation of the credit.
- §11-13O-4 Amount of credit allowed; expiration of the credit.
- §11-13O-5 Application of annual credit allowance.
- §11-13O-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- §11-13O-7 Annual computation of the number of new jobs held by full-time employees.
- §11-13O-8 Availability of credit to successors.
- §11-13O-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13O-10 Administrative rules.
- §11-13O-11 Construction of article.
- §11-13O-12 Effective date.
ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT.
- §11-13A-1 Short title; arrangement and classification.
- §11-13A-2 Definitions.
- §11-13A-3 Imposition of tax or privilege of severing coal, limestone or sandstone, or furnishing certain health care services, effective dates therefor; reduction of severance rate for coal mined by underground methods based on seam thickness.
- §11-13A-3a Imposition of tax on privilege of severing natural gas or oil; Tax Commissioner to develop a uniform reporting form.
- §11-13A-3b Imposition of tax on privilege of severing timber.
- §11-13A-3c Imposition of tax on privilege of severing other natural resources.
- §11-13A-3d Imposition of tax on privilege of severing coalbed methane.
- §11-13A-3e Imposition of tax on privilege of extracting and recovering material from refuse, gob piles or other sources of waste coal to produce coal.
- §11-13A-4 Treatment processes as production.
- §11-13A-5 Oil and gas operating unit.
- §11-13A-5a Dedication of ten percent of oil and gas severance tax for benefit of counties and municipalities; distribution of major portion of such dedicated tax to oil and gas producing counties; distribution of minor portion of such dedicated tax to all counties and municipalities; reports; rules; special funds in the office of state treasurer; methods and formulae for distribution of such dedicated tax; expenditure of funds by counties and municipalities for public purposes; and requiring special county and municipal budgets and reports thereon.
- §11-13A-6 Additional tax on the severance, extraction and production of coal; dedication of additional tax for benefit of counties and municipalities; distribution of major portion of such additional tax to coal-producing counties; distribution of minor portion of such additional tax to all counties and municipalities; reports; rules; special funds in office of state treasurer; method and formulas for distribution of such additional tax; expenditure of funds by counties and municipalities for public purposes; special funds in counties and municipalities; and requiring special county and municipal budgets and reports thereon.
- §11-13A-7 Accounting periods and methods of accounting.
- §11-13A-8 Time for filing annual returns and other documents.
- §11-13A-9 Periodic installment payments of taxes imposed by sections three-a, three-b and three-c of this article; exceptions.
- §11-13A-9a Periodic installment payments of tax imposed by section three of this article.
- §11-13A-10 Paying tax; annual tax credit.
- §11-13A-10a Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.
- §11-13A-11 Extension of time for filing returns.
- §11-13A-12 Extension of time for paying tax.
- §11-13A-13 Place for filing returns or other documents.
- §11-13A-14 Time and place for paying tax shown on returns.
- §11-13A-15 Signing of returns and other documents.
- §11-13A-16 Bond of taxpayer may be required.
- §11-13A-16a Nonresident person severing West Virginia timber owned by the person at time of severance required to notify tax commissioner prior to severance and prepay severance tax or post bond.
- §11-13A-17 Collection of tax; agreement for processor to pay tax due from severor.
- §11-13A-18 Records.
- §11-13A-19 General procedure and administration.
- §11-13A-20 Crimes and penalties.
- §11-13A-20a Dedication of tax.
- §11-13A-21 Severability.
- §11-13A-25 Effective date.
- §11-13P-1 Legislative finding and purpose.
- §11-13P-2 Definitions.
- §11-13P-3 Eligibility for tax credits; creation of the credit.
- §11-13P-4 Amount of credit allowed.
- §11-13P-5 Excess credit forfeited.
- §11-13P-6 Application of credit; schedules; estimated taxes.
- §11-13P-7 Computation and application of credit.
- §11-13P-8 Legislative rules.
- §11-13P-9 Construction of article; burden of proof.
- §11-13P-10 Effective date.
- §11-13P-11 Termination of tax credit.
ARTICLE 13Q. ECONOMIC OPPORTUNITY TAX CREDIT.
- §11-13Q-1 Short title.
- §11-13Q-2 Legislative finding and purpose.
- §11-13Q-3 Definitions.
- §11-13Q-4 Amount of credit allowed.
- §11-13Q-5 Credit allowed for locating corporate headquarters in this state.
- §11-13Q-6 Credit allowable for certified projects.
- §11-13Q-7 Application of annual credit allowance.
- §11-13Q-8 Qualified investment.
- §11-13Q-9 New jobs percentage.
- §11-13Q-10 Credit for small business.
- §11-13Q-10a Credit allowed for specified high technology manufacturers.
- §11-13Q-11 Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13Q-12 Recapture of credit; recapture tax imposed.
- §11-13Q-13 Transfer of qualified investment to successors.
- §11-13Q-14 Identification of investment credit property.
- §11-13Q-15 Failure to keep records of investment credit property.
- §11-13Q-16 Interpretation and construction.
- §11-13Q-17 Severability.
- §11-13Q-18 Burden of proof; application required; failure to make timely application.
- §11-13Q-19 Business eligible for credit entitlements
- §11-13Q-20 Tax credit review and accountability.
- §11-13Q-21 Effective date; election; notice of claim or election under transition rules.
- §11-13Q-22 Credit available for taxpayers which do not satisfy the new jobs percentage requirement.
ARTICLE 13R. STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT.
- §11-13R-1 Short title.
- §11-13R-2 Legislative finding and purpose.
- §11-13R-3 Definitions.
- §11-13R-4 Annual combined qualified research and development expenditure, qualified research and development expenses.
- §11-13R-5 Amount of credit allowed.
- §11-13R-6 Application of credit.
- §11-13R-7 Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13R-8 Transfer of qualified research and development investment to successors.
- §11-13R-9 Identification of investment credit property.
- §11-13R-10 Failure to keep records of qualified research and development credit property.
- §11-13R-11 Tax credit review and accountability.
- §11-13R-12 Effective date.
ARTICLE 13S. MANUFACTURING INVESTMENT TAX CREDIT.
- §11-13S-1 Short title.
- §11-13S-2 Legislative findings and purpose.
- §11-13S-3 Definitions.
- §11-13S-4 Amount of credit allowed for manufacturing investment.
- §11-13S-5 Qualified manufacturing investment.
- §11-13S-6 Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13S-7 Transfer of property purchased for manufacturing investment to successors.
- §11-13S-8 Identification of investment credit property.
- §11-13S-9 Failure to keep records of property purchased for manufacturing investment.
- §11-13S-10 Tax credit review and accountability.
ARTICLE 13T. TAX CREDIT FOR COMBINED CLAIMS MADE MEDICAL MALPRACTICE PREMIUMS AND MEDICAL MALPRACTICE LIABILITY TAIL INSURANCE PREMIUMS PAID.
- §11-13T-1 Legislative finding and purpose.
- §11-13T-2 Definitions.
- §11-13T-3 Eligibility for tax credits; creation of the credit.
- §11-13T-4 Amount of credit allowed.
- §11-13T-5 Unused credit; carryforward; credit forfeiture.
- §11-13T-6 Application of credit against health care provider tax; schedules; estimated taxes.
- §11-13T-7 Computation and application of credit.
- §11-13T-8 Legislative rules.
- §11-13T-9 Burden of proof.
ARTICLE 13U. HIGH-GROWTH BUSINESS INVESTMENT TAX CREDIT.
- §11-13U-1 Short title.
- §11-13U-2 Legislative finding and purpose.
- §11-13U-3 Definitions.
- §11-13U-4 High-growth business investment tax credit.
- §11-13U-5 Restrictions on investment.
- §11-13U-6 Penalty.
- §11-13U-7 Disclosure of tax credits.
- §11-13U-8 Tax credit review and accountability.
- §11-13U-9 Rules.
- §11-13U-10 Effective date; expiration of credit.
ARTICLE 13V. WORKERS' COMPENSATION DEBT REDUCTION ACT.
- §11-13V-1 Short title.
- §11-13V-2 Legislative intent and findings.
- §11-13V-3 Definitions.
- §11-13V-4 Imposition of tax.
- §11-13V-4a Coalbed methane.
- §11-13V-5 Accounting periods and methods of accounting.
- §11-13V-6 Time for filing annual returns and other documents.
- §11-13V-7 Periodic installment payments of taxes imposed by this article; exceptions.
- §11-13V-8 Extension of time for filing returns.
- §11-13V-9 Extension of time for paying tax.
- §11-13V-10 Place for filing returns or other documents.
- §11-13V-11 Time and place for paying tax shown on returns.
- §11-13V-12 Signing of returns and other documents.
- §11-13V-13 Bond of taxpayer may be required.
- §11-13V-14 Collection of tax; agreement for processor to pay tax due from severor.
- §11-13V-15 Records.
- §11-13V-16 General procedure and administration.
- §11-13V-17 Crimes and penalties.
ARTICLE 13W. APPRENTICESHIP TRAINING TAX CREDITS.
ARTICLE 13X. WEST VIRGINIA FILM INDUSTRY INVESTMENT ACT.
- §11-13X-1 Short title.
- §11-13X-2 Legislative findings and purpose.
- §11-13X-3 Definitions.
- §11-13X-4 Creation of the tax credit.
- §11-13X-5 Amount of credit allowed; limitation of the credits.
- §11-13X-6 Requirements for credit.
- §11-13X-7 Application of credit to state taxes.
- §11-13X-8 Uses of credit; unused credit; carry forward; carry back prohibited; expiration and forfeiture of credit.
- §11-13X-9 Legislative rules.
- §11-13X-10 Burden of proof.
- §11-13X-11 Tax credit review and accountability.
- §11-13X-12 Economic development.
- §11-13X-13 Effective date.
ARTICLE 13Y. THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT.
- §11-13Y-1 Short title.
- §11-13Y-2 Definitions.
- §11-13Y-3 Eligibility for tax credits; creation of the credit.
- §11-13Y-4 Amount of credit allowed.
- §11-13Y-5 Application of annual credit allowance.
- §11-13Y-6 Availability of credit to successors.
- §11-13Y-7 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13Y-8 Report on credit.
- §11-13Y-9 Effective date.
ARTICLE 13Y. THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT.
- §11-13Y-1 Short title.
- §11-13Y-2 Definitions.
- §11-13Y-3 Eligibility for tax credits; creation of the credit.
- §11-13Y-4 Amount of credit allowed.
- §11-13Y-5 Application of annual credit allowance.
- §11-13Y-6 Availability of credit to successors.
- §11-13Y-7 Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13Y-8 Report on credit.
- §11-13Y-9 Effective date.
ARTICLE 13Z. RESIDENTIAL SOLAR ENERGY TAX CREDIT.
- §11-13Z-1 Amount of credit.
- §11-13Z-2 Restrictions.
- §11-13Z-3 Carryover credit allowed; Tax Commissioner to promulgate rules.
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
- §11-14-1 Short title; arrangement of sections or portions of article.
- §11-14-2 Definitions.
- §11-14-3 Imposition of tax.
- §11-14-3a Applicability of rate increase to gasoline or special fuel on hand or in inventory.
- §11-14-4 Computation of tax.
- §11-14-5 Repealed
- §11-14-5a Exemption for bulk sales to interstate motor carriers.
- §11-14-5b Exemptions for sales made through special devices.
- §11-14-6 Gasoline or special fuel exported or in interstate commerce; distributors or producers may pay tax shipments into state.
- §11-14-7 Due date of reports; reports required; records to be kept; examination of records; subpoena powers; examination of witnesses.
- §11-14-8 Tax due.
- §11-14-10 Refund of taxes illegally collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.
- §11-14-11 Refund of tax because of certain nonhighway uses; statute of limitations and effective date.
- §11-14-11a Repealed
- §11-14-12 Partial refund of tax on tax-paid gallonage consumed in buses.
- §11-14-13 Surety bonds required; release of surety; new bond.
- §11-14-14 Enforcement powers.
- §11-14-15 Disposition of tax collected.
- §11-14-16 Repealed
- §11-14-17 No dyed fuel on highways.
- §11-14-17a Spot check inspections.
- §11-14-18 Penalty for refusal to permit inspection.
- §11-14-19 Penalty for failure to file required return when no tax due.
- §11-14-20 Repealed
- §11-14-21 Repealed
- §11-14-22 Repealed
- §11-14-23 Repealed
- §11-14-24 Repealed
- §11-14-25 Receivership or insolvency proceeding.
- §11-14-26 Repealed
- §11-14-27 Repealed
- §11-14-28 Repealed
- §11-14-29 Severability.
- §11-14-30 General procedure and administration.
- §11-14-31 Repeal of article.
ARTICLE 14A. MOTOR CARRIER ROAD TAX.
- §11-14A-1 Short title; arrangement of sections or portions of article.
- §11-14A-2 Definitions.
- §11-14A-3 Imposition of tax; amount; tax in addition to all other taxes.
- §11-14A-3a Leased motor carriers, household goods carriers, and independent contractors.
- §11-14A-4 Computation of tax.
- §11-14A-5 Reports of carriers; joint reports; records; examination of records; subpoenas and witnesses.
- §11-14A-6 Payment of tax.
- §11-14A-7 Identification markers; fees; civil penalties; criminal penalties.
- §11-14A-8 Exemptions.
- §11-14A-9 Credits against tax.
- §11-14A-10 Repealed
- §11-14A-11 Refunds authorized; claim for refund and procedure thereon; surety bonds and cash bonds.
- §11-14A-12 Enforcement powers.
- §11-14A-13 Disposition of tax collected.
- §11-14A-14 Repealed
- §11-14A-15 Repealed
- §11-14A-16 Civil penalty for failure to file required return when no tax due.
- §11-14A-17 Repealed
- §11-14A-18 Repealed
- §11-14A-19 Repealed
- §11-14A-20 Repealed
- §11-14A-21 Repealed
- §11-14A-22 Repealed
- §11-14A-23 Repealed
- §11-14A-24 Repealed
- §11-14A-25 Repealed
- §11-14A-26 Severability.
- §11-14A-27 General procedure and administration.
- §11-14A-28 Effective date.
ARTICLE 14B. INTERSTATE FUEL TAX AGREEMENT.
- §11-14B-1 Purpose.
- §11-14B-2 Definitions.
- §11-14B-3 Registration of motor carriers.
- §11-14B-4 Cooperative agreements between states authorized.
- §11-14B-5 Scope of agreement.
- §11-14B-6 Effect of international fuel tax agreement on the administration or application of motor fuel use taxes imposed by this state.
- §11-14B-7 Effective date of international fuel tax agreement or amendment.
- §11-14B-8 Copy of agreement to be maintained by tax commissioner.
- §11-14B-9 Exchange of information.
- §11-14B-10 Audits.
- §11-14B-11 Disposition of moneys; international fuel tax agreement clearing fund.
- §11-14B-12 Regulations.
- §11-14B-13 Legal remedies.
- §11-14B-14 General procedure and administration.
- §11-14B-15 Criminal penalties.
- §11-14B-16 Reimbursement of expenses of tax commissioner.
- §11-14B-17 Severability.
ARTICLE 14C. MOTOR FUEL EXCISE TAX.
- §11-14C-2 Definitions.
- §11-14C-3 Rules; forms.
- §11-14C-4 Exchange of information; criminal penalty for unauthorized disclosure.
- §11-14C-5 Taxes levied; rate.
- §11-14C-6 Point of imposition of motor fuels tax.
- §11-14C-7 Tax on unaccounted-for motor fuel losses; liability.
- §11-14C-8 Backup tax; liability.
- §11-14C-9 Exemptions from tax; claiming refunds of tax.
- §11-14C-11 License application procedure.
- §11-14C-12 Permissive supplier requirements on out-of-state removals.
- §11-14C-13 Bond requirements.
- §11-14C-14 Grounds for denial of license.
- §11-14C-15 Issuance of license.
- §11-14C-16 Notice of discontinuance, sale or transfer of business.
- §11-14C-17 License cancellation.
- §11-14C-18 Records and lists of license applicants and licensees.
- §11-14C-20 Remittance of tax to supplier or permissive supplier.
- §11-14C-21 Notice of cancellation or reissuance of licenses; effect of notice.
- §11-14C-22 Information required on return filed by supplier or permissive supplier.
- §11-14C-23 Deductions and discounts allowed a supplier and a permissive supplier when filing a return.
- §11-14C-24 Duties of supplier or permissive supplier as trustee.
- §11-14C-25 Returns and discounts of importers.
- §11-14C-26 Informational returns of terminal operators.
- §11-14C-27 Informational returns of motor fuel transporters.
- §11-14C-28 Exports.
- §11-14C-29 Identifying information required on return.
- §11-14C-30 Refund of taxes erroneously collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.
- §11-14C-31 Claiming refunds.
- §11-14C-32 Payment of refund.
- §11-14C-34 Shipping documents; transportation of motor fuel by barge, watercraft, railroad tank car or transport truck; civil penalty.
- §11-14C-35 Import confirmation number; civil penalty.
- §11-14C-36 Improper sale or use of untaxed motor fuel; civil penalty.
- §11-14C-37 Refusal to allow inspection or taking of fuel sample; civil penalty.
- §11-14C-38 Engaging in business without a license; civil penalty.
- §11-14C-39 Preventing a person from obtaining a license; civil penalty.
- §11-14C-40 Filing a false return; failure to file return; civil penalty.
- §11-14C-41 Willful commission of prohibited acts; criminal penalties.
- §11-14C-42 Unlawful importing, transportation, delivery, storage or sale of motor fuel; sale to enforce assessment.
- §11-14C-43 Record-keeping requirements.
- §11-14C-44 Inspection of records.
- §11-14C-45 Authority to inspect.
- §11-14C-46 Marking requirements for dyed diesel fuel storage facilities.
- §11-14C-47 Disposition of tax collected; dedicated receipts; reports.
- §11-14C-48 Motor Fuel Excise Tax Shortfall State Road Fund support payment.
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
- §11-15-1 General consumers sales and service tax imposed.
- §11-15-1a Legislative findings
- §11-15-2 Definitions.
- §11-15-3 Amount of tax; allocation of tax and transfers
- §11-15-3a Rate of tax on food and food ingredients intended for human consumption; reductions of tax beginning January 1, 2006, July 1, 2007, and July 1, 2008.
- §11-15-3b Exceptions to reduced rate of tax on food and food ingredients intended for human consumption.
- §11-15-3c Imposition of consumers sales tax on motor vehicle sales; rate of tax; use of motor vehicle purchased out of state; definition of sale; definition of motor vehicle; exemptions; collection of tax by Division of Motor Vehicles; dedication of tax to highways; legislative and emergency rules.
- §11-15-4 Purchaser to pay; accounting by vendor
- §11-15-4a Failure to collect tax; liability of vendor
- §11-15-4b Liability of purchaser; assessment and collection
- §11-15-4c Collection of fee in addition to the consumers sales tax for sales of mobile factory-built homes; deposit of additional fee in West Virginia Affordable Housing Trust Fund.
- §11-15-5 Total amount collected is to be remitted
- §11-15-5a Repealed
- §11-15-6 Vendor must show sale or service exempt; presumption.
- §11-15-7 Tax on gross proceeds of sales or value of manufactured, etc., products.
- §11-15-7a Tax on the manufacture, sale and installation of modular dwellings.
- §11-15-8 Furnishing of services included; exceptions
- §11-15-8a Contractors.
- §11-15-8b Nonresident contractor--registration, bond, etc.
- §11-15-8c Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities.
- §11-15-8d Limitations on right to assert exemptions.
- §11-15-9 Exemptions.
- §11-15-9a Exemptions; exceptions for sales of liquors and wines to private clubs.
- §11-15-9b Exemption for purchases of tangible personal property and services for direct use in research and development.
- §11-15-9c Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants.
- §11-15-9d Direct pay permits.
- §11-15-9e Apportionment of purchase price; existing contracts protected.
- §11-15-9f Exemption for sales and services subject to special district excise tax
- §11-15-9g Exemption for clothing, footwear and school supplies for limited period in the year two thousand four.
- §11-15-9h Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardware and software directly used in communication; sales of educational software; sales of internet advertising; sales of high-technology business services directly used in fulfillment of a government contract; sales of tangible personal property for direct use in a high-technology business or internet advertising business; definitions.
- §11-15-9i Exempt drugs, durable medical goods, mobility enhancing equipment and prosthetic devices.
- §11-15-9j Direct pay permits for health care providers.
- §11-15-9k Annual exemption for purchases of energy efficient products.
- §11-15-9l Exemption for Sales of clothing and clothing accessories by tax-exempt organizations.
- §11-15-9m Discretionary designation of per se exemptions.
- §11-15-10 Tax paid by ultimate consumer.
- §11-15-11 Exemption for certain organizations.
- §11-15-12 Agreements by competing taxpayers.
- §11-15-13 Collection of tax when sale on credit
- §11-15-14 When separate records of sales required
- §11-15-15 Sales to affiliated companies or persons.
- §11-15-16 Tax return and payment; exception; requiring a combined return.
- §11-15-17 Liability of officers of corporation, etc.
- §11-15-18 Tax on gasoline and special fuel; section repealed January 1, 2004.
- §11-15-18a Receivership; bankruptcy; priority of tax.
- §11-15-18b Tax on motor fuel effective January 1, 2004.
- §11-15-19 Other times for filing returns.
- §11-15-20 Quarterly and annual returns.
- §11-15-21 Annual return; extension of time.
- §11-15-22 Consolidated returns.
- §11-15-23 Keeping and preserving of records.
- §11-15-24a Repealed
- §11-15-24b Repealed
- §11-15-24c Repealed
- §11-15-24d Repealed
- §11-15-24e Repealed
- §11-15-24f Repealed
- §11-15-25 Records of nonresidents doing business in state.
- §11-15-26 Records of tax commissioner; preservation of returns.
- §11-15-27a Repealed
- §11-15-30 Proceeds of tax; appropriation of certain revenues.
- §11-15-30a Repealed
- §11-15-31 Construction and severability
- §11-15-32 General procedure and administration.
- §11-15-33 Effective date
- §11-15-34 Tourism development project tax credit.
- §11-15A-1 Definitions
- §11-15A-1a Legislative findings
- §11-15A-2 Imposition of tax; six percent tax rate; inclusion of services as taxable; transition rules; allocation of tax and transfers
- §11-15A-2a Tax on value of property used or consumed in this state.
- §11-15A-2b Tax on the manufacture, sale and installation of modular dwellings.
- §11-15A-3 Exemptions
- §11-15A-3a Moving residence or business into state
- §11-15A-3d Direct pay permits.
- §11-15A-4 Evidence of use
- §11-15A-5 How collected
- §11-15A-6 Collection by retailer
- §11-15A-6a Collection by certain other retailers.
- §11-15A-7 Foreign retailers
- §11-15A-8 Absorbing tax; criminal penalty
- §11-15A-9 Tax as debt
- §11-15A-10 Payment to tax commissioner
- §11-15A-10a Credit for sales tax liability paid to another state
- §11-15A-11 Liability of user
- §11-15A-12 Bond to secure payment.
- §11-15A-13 Tax on gasoline and special fuel; section repealed January 1, 2004.
- §11-15A-13a Tax on motor fuel effective January 1, 2004.
- §11-15A-14 Repealed
- §11-15A-15 Repealed
- §11-15A-16 Repealed
- §11-15A-17 Repealed
- §11-15A-18 Seller must show sale not at retail; presumption.
- §11-15A-19 Repealed
- §11-15A-20 Repealed
- §11-15A-21 Books; examination
- §11-15A-22 Canceling or revoking permits
- §11-15A-23 Tax imposed is in addition to all other taxes and charges.
- §11-15A-24 Repealed
- §11-15A-25 Repealed
- §11-15A-26 Repealed
- §11-15A-27 Construction; partial unconstitutionality
- §11-15A-28 General procedure and administration.
- §11-15A-29 Effective date
ARTICLE 15B. STREAMLINED SALES AND USE TAXES.
- §11-15B-1 Title
- §11-15B-2 Definitions.
- §11-15B-2a Streamlined Sales and Use Tax Agreement defined.
- §11-15B-3 Legislative findings
- §11-15B-4 Authority to participate in multistate negotiations.
- §11-15B-4a Representatives to governing board of streamlined sales and use tax agreement.
- §11-15B-5 Authority to enter agreement
- §11-15B-6 Relationship to state law.
- §11-15B-7 Agreement requirements.
- §11-15B-8 Cooperating sovereigns.
- §11-15B-9 Limited binding and beneficial effect.
- §11-15B-10 Seller and third-party liability.
- §11-15B-13 Amnesty for registration.
- §11-15B-14a Application of general sourcing rules and exclusion from the rules.
- §11-15B-16 Repealed
- §11-15B-17 Direct mail sourcing.
- §11-15B-18 Relief from certain liability for purchasers.
- §11-15B-21 Notice for state tax changes.
- §11-15B-22 Effective date of rate changes for certain services.
- §11-15B-23 Enactment of exemptions.
- §11-15B-24 Administration of exemptions.
- §11-15B-28 Confidentiality and privacy protections under Model I.
- §11-15B-29 Customer refund procedure.
- §11-15B-31 Conflict; partial unconstitutionality
- §11-15B-33 State administration of local sales and use taxes.
- §11-15B-34 State and local sales and use tax bases.
- §11-15B-35 Local rate and boundary changes.
- §11-15B-36 Relief from certain liability for state and local taxes.
- §11-15B-37 State review and approval of certified automated system software and certain liability relief.
ARTICLE 16. NONINTOXICATING BEER.
- §11-16-1 Short title.
- §11-16-2 Declaration of legislative findings, policy and intent; construction.
- §11-16-3 Definitions.
- §11-16-4 Responsibility of alcohol beverage control commissioner; administrators, employees and agents; administration and enforcement expenses.
- §11-16-5 State license required; alcoholic content of beer manufactured for sale without state.
- §11-16-6 License in one capacity only; no connection between different licensees; when brewer may act as distributor; credit and rebates proscribed; brewpub.
- §11-16-6a Repealed
- §11-16-7 License not transferable; change of location.
- §11-16-8 Form of application for license; fee and bond; refusal of license.
- §11-16-9 Amount of license tax; Class A and Class B retail dealers; purchase and sale of nonintoxicating beer permitted; distributors; brewers; brewpubs.
- §11-16-10 Brewer's license for foreign corporation; application; bond; contents of application; limitations; annual license fee; renewal; suspension; license fee for sales representatives.
- §11-16-11 Special license for festivals and fairs; license fee and application; license subject to provisions of article; exceptions.
- §11-16-12 Bond of brewer, distributor, brewpub and Class A retail dealer; action on bond of retail dealer upon revocation of license; duty of prosecuting attorney.
- §11-16-13 Barrel tax on nonintoxicating beer.
- §11-16-14 Collection of unpaid license tax.
- §11-16-15 Records of brewer, manufacturer or distributor or operator of a brewpub; collection of unpaid tax and penalty.
- §11-16-15b Repealed
- §11-16-16 Restrictions on nonresident brewers, manufacturers and distributors.
- §11-16-17 Container labeling.
- §11-16-18 Unlawful acts of licensees; criminal penalties.
- §11-16-19 Unlawful acts of persons; criminal penalties.
- §11-16-20 Unlawful acts of brewers or manufacturers; criminal penalties.
- §11-16-21 Requirements as to franchise agreements between brewers and distributors; transfer of franchise by distributor; notice thereof to brewer; arbitration of disputes as to such transfer; violations and penalties; limitation of section.
- §11-16-22 Powers of the commissioner; rules, or orders.
- §11-16-23 Revocation or suspension of license; monetary penalty; hearing assessment of costs; establishment of enforcement fund.
- §11-16-24 Hearing on sanctioning of license; notice; review of action of commissioner; clerk of court to furnish commissioner copy of order or judgment of conviction of licensee; assessment of costs.
- §11-16-25 Reissuance of license after revocation.
- §11-16-26 Municipal license tax.
- §11-16-27 Revenue collected and paid to state treasurer; expense of administration.
- §11-16-28 Expiration date of existing licenses; when
- §11-16-29 Severability.
ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.
- §11-17-1 Short title.
- §11-17-2 Definitions.
- §11-17-4 Effect of rate changes; tobacco products on hand or in inventory; report; discount.
- §11-17-4a No tobacco products tax by municipalities or other governmental subdivisions.
- §11-17-5 How tax paid; stamps; how affixed; violations.
- §11-17-6 Sales of stamps by deputies; fees; reports of deputies.
- §11-17-9 Discounts.
- §11-17-10 Refunds.
- §11-17-11 Surety bonds required; release of surety; new bond.
- §11-17-12 Reports required; due date; records to be kept; inspection of records and stocks; examination of witnesses, summons, etc.
- §11-17-13 Preservation of rules.
- §11-17-17 Enforcement powers.
- §11-17-19 Penalty for failure to file report when no tax due.
- §11-17-19a Criminal penalties.
- §11-17-19b Certain tax-not-paid tobacco products declared contraband.
- §11-17-19c Magistrate courts have concurrent jurisdiction.
- §11-17-20 Transportation of unstamped cigarettes or tax-not-paid tobacco products; forfeitures and sales of cigarettes and equipment.
- §11-17-20a Criminal penalty for unlawful transportation of tax- not-paid tobacco products.
- §11-17-20b Vending machines; presence of tax-not-paid tobacco products.
- §11-17-21 Severability.
- §11-17-22 General procedure and administration.
- §11-17-23 Special study on impact of tax on tobacco products other than cigarettes.
ARTICLE 18. EXCISE TAX ON USE, CONSUMPTION OR STORAGE OF CIGARETTES.
- §11-19-1 Definitions.
- §11-19-2 Excise tax on bottled soft drinks, syrups and dry mixtures; disposition thereof.
- §11-19-3 Repealed
- §11-19-4 Affixing of tax stamps or tax crowns.
- §11-19-4a Cancellation and removal of stamps.
- §11-19-4b Disposition of unused crowns; penalty for violation.
- §11-19-5 Purchase of tax stamps or tax crowns; discounts and commissions; refunds and statute of limitations; effective date.
- §11-19-5a Due date of reports; additional reports; extension of time.
- §11-19-5b Additional penalty for late filing or payment.
- §11-19-5c Repealed
- §11-19-6 Repealed
- §11-19-7 Repealed
- §11-19-7a Seizure and sale of soft drink syrups by commissioner; forfeiture; collection of tax.
- §11-19-8 Repealed
- §11-19-9 Altering, counterfeiting or reusing tax stamps or tax crowns; penalty.
- §11-19-10 Penalties; crimes.
- §11-19-11 Separability.
- §11-19-12 General procedure and administration.
ARTICLE 20. RECIPROCAL ENFORCEMENT.
ARTICLE 21. PERSONAL INCOME TAX.
- §11-21-1 Legislative findings.
- §11-21-2 Short title; arrangement and classification.
- §11-21-3 Imposition of tax; persons subject to tax.
- §11-21-4 Rate of tax -- Taxable years ending prior to January 1, 1963.
- §11-21-4a Rate of tax -- Taxable years beginning on or after January 1, 1963, and before January 1, 1970.
- §11-21-4b Same -- Taxable years beginning on or after January 1, 1970, and before January 1, 1971.
- §11-21-4c Rate of tax -- Taxable periods beginning on or after January 1, 1971 and ending before April 1, 1983.
- §11-21-4d Rate of tax -- Taxable periods beginning on or after April 1, 1983.
- §11-21-4e Rate of tax -- Taxable years beginning on or after January 1, 1987.
- §11-21-4f Effect of rate changes during taxable year.
- §11-21-5 Optional tax for certain resident individuals.
- §11-21-6 Accounting periods and methods.
- §11-21-7 Resident and nonresident defined.
- §11-21-8 Credits against tax.
- §11-21-8a Credit for qualified rehabilitated buildings investment.
- §11-21-8b Definitions.
- §11-21-8c Procedures.
- §11-21-8d Standards.
- §11-21-8f Disclosure of credit applications and grants.
- §11-21-8g Credit for qualified rehabilitated residential building investment.
- §11-21-8h Distribution, sale, transfer or assignment of qualified rehabilitated building investment tax credit.
- §11-21-9 Meaning of terms.
- §11-21-9a Pledge of credit or collateral by endorser, guarantor or accommodator not to constitute investment in borrower.
- §11-21-10 Low income exclusion.
- §11-21-10a Credit for nonfamily adoption.
- §11-21-12 West Virginia adjusted gross income of resident individual.
- §11-21-12a Additional modification reducing federal adjusted gross income.
- §11-21-12b Combat pay exempt.
- §11-21-12c Deduction for long-term care insurance.
- §11-21-12d Additional modification reducing federal adjusted gross income.
- §11-21-12e Additional modification reducing federal adjusted gross income.
- §11-21-12f Additional modification increasing federal adjusted gross income.
- §11-21-12g Additional modification increasing federal adjusted gross income; disallowance of deduction taken under Internal Revenue Code Section 199.
- §11-21-12h Additional modification reducing federal adjusted gross income relating to tolls for travel on West Virginia toll roads and paid electronically through use of parkways authority commuter (PAC) cards.
- §11-21-12i Decreasing modification reducing federal adjusted gross income for qualifying contribution to a qualified trust maintained for the benefit of a child with autism; effective date.
- §11-21-13 West Virginia deduction of resident individual.
- §11-21-14 West Virginia standard deduction of a resident individual.
- §11-21-15 West Virginia itemized deduction of a resident individual.
- §11-21-16 West Virginia personal exemptions of resident individual.
- §11-21-17 Resident partners.
- §11-21-17a Resident shareholders of S corporations.
- §11-21-18 West Virginia taxable income of resident estate or trust.
- §11-21-19 Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment.
- §11-21-20 Credit for income tax of another state.
- §11-21-21 Senior citizens' tax credit for property tax paid on first $10,000 of taxable assessed value of a homestead in this state; tax credit for property tax paid on the first $20,000 of value for property tax years after December 31, 2006.
- §11-21-22 Low-income family tax credit.
- §11-21-22a Definitions.
- §11-21-22b Amount of credit.
- §11-21-22c Administration.
- §11-21-23 Refundable credit for real property taxes paid in excess of four percent of income.
- §11-21-24 Senior citizen property tax relief credit.
- §11-21-25 Repealed
- §11-21-26 Repealed
- §11-21-27 Repealed
- §11-21-28 Repealed
- §11-21-29 Repealed
- §11-21-31 Repealed
- §11-21-32 West Virginia source income of nonresident individual.
- §11-21-33 Repealed
- §11-21-34 Repealed
- §11-21-35 Repealed
- §11-21-36 Repealed
- §11-21-37 Nonresident partners and shareholders of S corporations.
- §11-21-37a Repealed
- §11-21-38 West Virginia source income of nonresident estate or trust.
- §11-21-39 Share of nonresident estate, trust or beneficiary in income from West Virginia sources.
- §11-21-40 Credit for income tax of state of residence.
- §11-21-41 Special case in which a nonresident need not file West Virginia income tax return.
- §11-21-42 Military incentive tax credit.
- §11-21-43 Credit for consumers sales and service tax and use tax paid.
- §11-21-44 West Virginia source income of part-year resident individuals.
- §11-21-45 Repealed
- §11-21-46 Repealed
- §11-21-47 Repealed
- §11-21-48 Repealed
- §11-21-49 Repealed
- §11-21-50 Repealed
- §11-21-51 Returns and liabilities.
- §11-21-51a Composite returns.
- §11-21-52 Time and place for filing returns and paying tax.
- §11-21-53 Signing of returns and other documents.
- §11-21-54 Electronic filing for certain tax preparers.
- §11-21-55 Declaration of estimated tax.
- §11-21-56 Payments of estimated tax.
- §11-21-57 Extensions of time.
- §11-21-58 Requirements concerning returns, notices, records and statements.
- §11-21-59 Report of change in federal taxable income.
- §11-21-60 Change of election.
- §11-21-61 Extension of time for performing certain acts due to Desert Shield service.
- §11-21-62 Income taxes of members of armed forces on death.
- §11-21-63 Repealed
- §11-21-64 Repealed
- §11-21-65 Repealed
- §11-21-66 Repealed
- §11-21-67 Repealed
- §11-21-68 Repealed
- §11-21-69 Repealed
- §11-21-70 Repealed
- §11-21-71 Requirement of withholding tax from wages.
- §11-21-71a Withholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts.
- §11-21-71b Withholding tax on West Virginia source income of nonresidents.
- §11-21-72 Information statement for employee.
- §11-21-73 Credit for tax withheld.
- §11-21-75 Employer's liability for withheld taxes.
- §11-21-76 Employer's failure to withhold.
- §11-21-77 Extension of withholding to certain lottery winnings.
- §11-21-78 Repealed
- §11-21-79 Repealed
- §11-21-80 Repealed
- §11-21-81 Repealed
- §11-21-82 Repealed
- §11-21-83 Repealed
- §11-21-84 Repealed
- §11-21-85 Repealed
- §11-21-86 Repealed
- §11-21-87 Repealed
- §11-21-88 Repealed
- §11-21-89 Repealed
- §11-21-90 Repealed
- §11-21-91 Repealed
- §11-21-92 Repealed
- §11-21-93 Personal income tax reserve fund.
- §11-21-94 Effective date; severability.
- §11-21-94a Effective date.
- §11-21-95 General procedure and administration.
- §11-21-96 Dedication of personal income tax proceeds.
ARTICLE 22. EXCISE TAX ON PRIVILEGE OF TRANSFERRING REAL PROPERTY.
- §11-22-1 Definitions.
- §11-22-2 Rate of tax; when and by whom payable; additional county tax.
- §11-22-3 Payment from proceeds of judicial sale.
- §11-22-4 Documentary stamps; affixing; cancellation; declaration of value.
- §11-22-5 Commissioner to provide for sale of stamps; rules and regulations.
- §11-22-6 Duties of clerk; declaration of consideration or value; filing of sales listing form for tax commissioner; disposition and use of proceeds.
- §11-22-7 Failure to affix stamps.
- §11-22-8 Penalty for recording without documentary stamp; effect.
- §11-22-9 Unlawful acts; penalty.
- §11-22-10 Erroneous collections; refund.
ARTICLE 23. BUSINESS FRANCHISE TAX.
- §11-23-1 Legislative finding.
- §11-23-2 Short title; arrangement of sections or portions thereof.
- §11-23-3 Meaning of terms; specific terms defined.
- §11-23-4 Tax base determined.
- §11-23-5 Apportionment of tax base.
- §11-23-5a Special apportionment rules - financial organizations.
- §11-23-5b Repealed
- §11-23-6 Imposition of tax; change in rate of tax.
- §11-23-7 Persons and other organizations exempt from tax.
- §11-23-8 Accounting periods and methods of accounting.
- §11-23-9 Annual returns.
- §11-23-9a Method of filing for business taxes.
- §11-23-10 Extension of time for filing returns.
- §11-23-11 Time and place for paying tax shown on returns.
- §11-23-12 Extensions of time for paying tax.
- §11-23-13 Declaration and payment of estimated tax.
- §11-23-14 Requirements concerning returns, notices, records and statements.
- §11-23-15 Signing of returns and other documents.
- §11-23-16 Place for filing returns or other documents.
- §11-23-17 Credits against tax; expiration of credits.
- §11-23-17a (Effective July 1, 1987) Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.
- §11-23-17b Application of tax credits.
- §11-23-18 Tax under this article in addition to all other
- §11-23-19 Records.
- §11-23-20 Criminal penalties.
- §11-23-21 General procedure and administration.
- §11-23-22 Severability.
- §11-23-23 Information return and due date thereof; penalty
- §11-23-24 Repealed
- §11-23-24a Tax credit for value-added products from raw agricultural products; regulations; termination of credit.
- §11-23-25 Credit for consumers sales and service tax and use tax paid.
- §11-23-26 Effective date.
- §11-23-27 Credit for franchise tax paid to another state.
- §11-23-28 Notice of business activities report.
- §11-23-29 Repealed
- §11-23-30 Repealed
- §11-23-31 Repealed
- §11-23-32 Repealed
- §11-23-33 Repealed
- §11-23-34 Repealed
- §11-23-35 Repealed
- §11-23-36 Repealed
- §11-23-37 Repealed
- §11-23-38 Repealed
- §11-23-39 Repealed
- §11-23-40 Repealed
ARTICLE 24. CORPORATION NET INCOME TAX.
- §11-24-1 Legislative findings.
- §11-24-2 Short title; arrangement and classification.
- §11-24-3 Meaning of terms; general rule.
- §11-24-3a Specific terms defined.
- §11-24-4 Imposition of primary tax and rate thereof; effective and termination dates.
- §11-24-4a Effect of rate changes during taxable year.
- §11-24-4b Dividends paid deduction to be added back in determining net income for captive real estate investment trusts and regulated investment companies; deductible intangible expenses and deductible interest paid to be added back in determining net income of certain entities.
- §11-24-5 Corporations exempt from tax.
- §11-24-6 Adjustments in determining West Virginia taxable income.
- §;199.
- §11-24-7 Allocation and apportionment.
- §11-24-7a Special apportionment rules.
- §11-24-7b Special apportionment rules - financial organizations.
- §11-24-8 Accounting periods and methods of accounting.
- §11-24-9 Credits against primary tax; election of taxpayer; expiration of credit.
- §11-24-9a Credits against primary tax; election of taxpayer.
- §11-24-9b Limited tax credits - Financial organizations.
- §11-24-9c Research and development credit against primary tax.
- §11-24-10 Credit for hiring of qualified employees by eligible taxpayers engaged in manufacturing.
- §11-24-11 Credit for reducing electric and natural gas
- §11-24-11a Credit for reducing telephone utility rates for low- income residential customers.
- §11-24-11b Credit for utility taxpayers with net operating loss carryovers.
- §11-24-12 Military incentive tax credit.
- §11-24-13 Returns; time for filing.
- §11-24-13a Method of filing for business taxes.
- §11-24-13b Information return for corporations electing to be taxed under subchapter S.
- §11-24-13c Determination of taxable income or loss using combined report.
- §11-24-13d Determination of the business income of the combined group.
- §11-24-13e Designation of surety.
- §11-24-13f Water's-edge reporting mandated absent affirmative election to report based on worldwide unitary combined reporting basis; initiation and withdrawal of worldwide combined reporting election.
- §11-24-14 Time and place for filing returns and paying tax.
- §11-24-15 Signing of returns and other documents.
- §11-24-16 Declarations of estimated tax.
- §11-24-17 Payments of estimated tax.
- §11-24-17a Repealed
- §11-24-18 Extensions of time.
- §11-24-19 Requirements concerning returns, notices, records and
- §11-24-20 Report of change in federal taxable income.
- §11-24-21 Change of election.
- §11-24-22 Repealed
- §11-24-22a Tax credit for value-added products from raw agricultural products; regulations; termination of credit.
- §11-24-23 Credit for consumers sales and service tax and use tax paid.
- §11-24-23a Credit for qualified rehabilitated buildings investment.
- §11-24-23b Definitions.
- §11-24-23c Procedures.
- §11-24-23d Standards.
- §11-24-23e Carryback, carryforward.
- §11-24-23f Credit allowed for specific taxable years.
- §11-24-23g Application of credits.
- §11-24-24 Credit for income tax paid to another state.
- §11-24-25 Repealed
- §11-24-27 Repealed
- §11-24-28 Repealed
- §11-24-29 Repealed
- §11-24-30 Repealed
- §11-24-31 Repealed
- §11-24-32 Repealed
- §11-24-33 Repealed
- §11-24-34 Repealed
- §11-24-35 Repealed
- §11-24-36 Repealed
- §11-24-37 Repealed
- §11-24-38 Deposit of revenue.
- §11-24-39 Disposition of revenue.
- §11-24-40 Effective date; severability.
- §11-24-41 General procedure and administration.
- §11-24-42 Effective date.
- §11-24-43 Dedication of corporation net income tax proceeds.
- §11-24-43a Dedication of tax proceeds to railways.
ARTICLE 25. TAX RELIEF FOR ELDERLY HOMEOWNERS AND RENTERS.
- §11-25-1 Declaration of purpose; rule of construction.
- §11-25-2 Definitions.
- §11-25-3 Computation of relief; limits; table.
- §11-25-4 Forms and instructions; maximum participation.
- §11-25-5 Proof of claim; landlord's cooperation required; relief limited to one claimant per homestead per year.
- §11-25-6 Filing date.
- §11-25-7 Claim as disbursement from state funds; claim is personal; offset.
- §11-25-8 Denial of claim; violation of article; assessment; interest and penalties; crime.
- §11-25-9 Hearings and appeals.
- §11-25-10 Severability.
- §11-25-11 Effective date.
ARTICLE 26. HEALTH CARE PROVIDER MEDICAID TAX.
- §11-26-1 Legislative findings.
- §11-26-2 Short title; arrangement and classification.
- §11-26-3 Definitions.
- §11-26-4 Imposition of excise tax; rate and application of tax.
- §11-26-5 Administration.
- §11-26-6 Accounting periods and methods of accounting.
- §11-26-7 Tax return and payment.
- §11-26-8 Extension of time for filing returns.
- §11-26-9 Extension of time for paying tax.
- §11-26-10 Place for filing returns or other documents.
- §11-26-11 Signing of returns and other documents.
- §11-26-12 Records.
- §11-26-13 Refunds and credits.
- §11-26-14 Cancellation of medicaid certification for failure to pay delinquent tax.
- §11-26-15 General procedure and administration.
- §11-26-16 Crimes and penalties.
- §11-26-17 Effective dates.
- §11-26-18 Repealed
- §11-26-19 Severability.
- §11-26-20 Transition rules; penalties; effective date.
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
- §11-27-1 Legislative findings.
- §11-27-2 Short title; arrangement and classification.
- §11-27-3 Definitions.
- §11-27-4 Imposition of tax on ambulatory surgical centers.
- §11-27-5 Imposition of tax on providers of chiropractic services.
- §11-27-6 Imposition of tax on providers of dental services.
- §11-27-7 Imposition of tax on providers of emergency ambulance service.
- §11-27-8 Imposition of tax on providers of independent laboratory or X-ray services.
- §11-27-9 Imposition of tax on providers of inpatient hospital services.
- §11-27-10 Imposition of tax on providers of intermediate care facility services for the mentally retarded.
- §11-27-11 Imposition of tax on providers of nursing facility services, other than services of intermediate care facilities for the mentally retarded.
- §11-27-12 Imposition of tax on providers of nursing services.
- §11-27-13 Imposition of tax on providers of opticians' services.
- §11-27-14 Imposition of tax on providers of optometric services.
- §11-27-15 Imposition of tax on providers of outpatient hospital services.
- §11-27-16 Imposition of tax on providers of physicians' services.
- §11-27-17 Imposition of tax on providers of podiatry services.
- §11-27-18 Imposition of tax on providers of psychological services.
- §11-27-19 Imposition of tax on providers of therapists' services.
- §11-27-20 Double taxation prohibited.
- §11-27-21 Apportionment of gross receipts.
- §11-27-22 Accounting periods and methods of accounting.
- §11-27-23 Time for filing returns and other documents.
- §11-27-24 Payment of estimated tax.
- §11-27-25 Time for paying tax.
- §11-27-26 Place for filing returns and other documents.
- §11-27-27 Signing of returns and other documents.
- §11-27-28 Records.
- §11-27-29 General procedure and administration.
- §11-27-30 Exchange of information to facilitate compliance.
- §11-27-31 Crimes and penalties.
- §11-27-32 Dedication of tax.
- §11-27-33 Abrogation.
- §11-27-34 Severability.
- §11-27-35 Effective date.
- §11-27-36 Phase out and elimination of tax on services of individual practitioners.
- §11-27-37 Contingent increase in rates of certain health care provider taxes.
Disclaimer: These codes may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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