There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13. BUSINESS AND OCCUPATION TAX.
- §11-13-1. Definitions.
- §11-13-2. Imposition of privilege tax.
- §11-13-2a.
- §11-13-2b.
- §11-13-2c.
- §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.
- §11-13-2h.
- §11-13-2i.
- §11-13-2j.
- §11-13-2k.
- §11-13-2l.
- §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.
- §11-13-7.
- §11-13-8.
- §11-13-8a.
- §11-13-9. Tax year.
- §11-13-10. Tax cumulative.
- §11-13-11.
- §11-13-12.
- §11-13-13. Receivership or insolvency proceedings.
- §11-13-14.
- §11-13-15.
- §11-13-16.
- §11-13-16a.
- §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.
- §11-13-21.
- §11-13-22.
- §11-13-23.
- §11-13-24.
- §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.
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