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.
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