There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
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.
- §11-24-3b. General meaning of definition of the term tax haven for specified jurisdictions.
- §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.
- §11-24-6a. Additional modification increasing federal taxable income; disallowance of deduction taken under IRC §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.
- §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.
- §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.
- §11-24-26.
- §11-24-27.
- §11-24-28.
- §11-24-29.
- §11-24-30.
- §11-24-31.
- §11-24-32.
- §11-24-33.
- §11-24-34.
- §11-24-35.
- §11-24-36.
- §11-24-37.
- §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.
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