West Virginia CHAPTER 11. — TAXATION
- CHAPTER 11. — TAXATION.
- ARTICLE 1. — SUPERVISION.
- §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; 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 FOR PERIODIC STATEWIDE REAPPRAISALS.
- §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-6. — Required training for assessors, their staffs and county commissioners.
- §11-1C-7. — Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan.
- §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.
- ARTICLE 2. — ASSESSORS.
- §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.
- §11-2-5(56). — Salaries paid out of county fund.
- §11-2-5a. — Repealed.
- §11-2-5a(1). — Repealed.
- §11-2-5a(2). — Additional compensation; additional duties -- Berkeley county.
- §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; notice of special valuation.
- §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.
- §11-6C-3. — Owner to file return estimating market value.
- §11-6C-4. — Determination of tax on dealer vehicle 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 7. — CAPITATION TAXES.
- §11-7-1. — Collection of capitation taxes for tax year 1970; effective date; legislative intent.
- ARTICLE 8. — LEVIES.
- §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. — Effect on regular school board levy rate when appraisal results in tax increase; 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.
- §§11-8A-1 to 11-8A-13. — Repealed.
- 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.
- §11-10-6. — 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.
- §11-10-8. — 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. — Prompt payment of refunds of personal income taxes.
- §11-10-14d. — Prompt payment of refunds of corporation net income
- §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.
- 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
- §11-10A-7. — Powers and duties of Chief Administrative Law Judge; all employees, except Chief Administrative Law Judge, members of classified service; qualifications of administrative law judges.
- §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, implementation of article.
- §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-7. — Application for amnesty; requirements; deficiency assessment.
- §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-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.
- ARTICLE 11. — ESTATE TAXES.
- §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.
- §11-11-25 Repealed.
- §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.
- §11-12-3. — Business registration certificate required; tax levied; exemption from registration; exemption from tax.
- §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; refusal to renew.
- §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. — Reserved.
- §11-12-68. — Reserved.
- §11-12-69. — Reserved.
- §11-12-70. — Reserved.
- §11-12-71. — Reserved.
- §11-12-72. — Reserved.
- §11-12-73. — Reserved.
- §11-12-74. — Reserved.
- §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.
- 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.
- §11-13-3. — 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 TAXES.
- §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;
- §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
- §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
- §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
- §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-22. — Repealed.
- §11-13A-23. — Repealed.
- §11-13A-24. — Repealed.
- §11-13A-25. — Effective date.
- 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
- §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.
- §§11-13H-1 to 11-13H-4. — Repealed.
- ARTICLE 13I. — TAX CREDIT FOR EMPLOYING FORMER EMPLOYEES OF COLIN ANDERSON CENTER WHO LOST THEIR JOBS DUE TO THE CLOSURE OF COLIN ANDERSON CENTER.
- §11-13I-1. — Legislative purpose.
- §11-13I-2. — Credit allowed; amount and duration of credit;
- §11-13I-3. — Application of credit; limitation of credit; tax
- 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. — Neighborhood investment program advisory board.
- §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.
- §11-13K-1. — Findings and purpose.
- §11-13K-2. — Definitions.
- §11-13K-3. — Amount of credit.
- §11-13K-4. — Proration of credit.
- §11-13K-5. — Legislative rules.
- §11-13K-6. — Effective date.
- 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.