There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
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.
- §11-13B-19. Tax Commissioner study of telecommunications tax.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.