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2020 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. Repealed. Acts, 1989, 1st Ex. sess., Ch. 2
- §11-13-2b. Repealed. Acts, 1989 1st Ex. sess., Ch. 2
- §11-13-2c. Repealed. Acts, 1989, 1st Ex. sess., Ch. 2
- §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 Repealed. Acts, 1989, 1st Ex. sess., Ch. 2
- §11-13-2h. Repealed. Acts, 1989, 1st Ex. sess., Ch. 2
- §11-13-2i. Repealed. Acts, 1989, 1st Ex. sess., Ch. 2
- §11-13-2j. Repealed. Acts, 1989, 1st Ex. sess., Ch. 2
- §11-13-2k. Repealed. Acts, 1989, 1st Ex. sess., Ch. 2
- §11-13-2l. Repealed. Acts, 1989, 1st Ex. sess., Ch. 2
- §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 June 1, 1995; 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
- §11-13-2q. Exemption From Tax for Certain Merchant Power Plants
- §11-13-2r. Recomputation of Taxable Generating Capacity of Certain Coal-Fired Electric Generating Facilities; Imposition of Recapture Tax
- §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, Natural Gas or Water 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. Acts, 1978 Reg. sess., Ch. 95
- §11-13-7. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-13-8. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-13-8a. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-13-9. Tax Year
- §11-13-10. Tax Cumulative
- §11-13-11. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-13-12. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-13-13. Receivership or Insolvency Proceedings
- §11-13-14. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-13-15. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-13-16. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-13-16a. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §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. Acts, 1978 Reg. sess., Ch. 95
- §11-13-21. Repealed. Acts, 1984 Reg. sess., Ch. 170
- §11-13-22. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-13-23. Repealed. Acts, 1955 Reg. sess., Ch. 165
- §11-13-24. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §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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