The tax imposed by this article shall be subject to the credit set forth in section nine-b, article fifteen of this chapter, and the credit set forth in section three-b, article fifteen-a of this chapter.
Structure West Virginia Code
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
§11-24-5. Corporations Exempt From Tax
§11-24-6. Adjustments in Determining West Virginia Taxable Income
§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
§11-24-10a. Nonrefundable Credit for Matching Contribution to Employee S Jumpstart Savings Account
§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
§11-24-14. 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
§11-24-19. Requirements Concerning Returns, Notices, Records and Statements
§11-24-20. Report of Change in Federal Taxable Income
§11-24-23. Credit for Consumers Sales and Service Tax and Use Tax Paid
§11-24-23a. Credit for Qualified Rehabilitated Buildings Investment
§11-24-23e. 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
§PART. Iii. Procedure and Administration. §11-24-26. Repealed. Acts, 1978 Reg. sess., Ch. 95
§11-24-39. Disposition of Revenue
§11-24-40. Effective Date; Severability
§11-24-41. General Procedure and Administration
§11-24-43. Dedication of Corporation Net Income Tax Proceeds
§11-24-43a. Dedication of Tax Proceeds to Railways
§11-24-44. Tax Credit for Employers Providing Child Care for Employees