Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article twenty-four with like effect as if said act were applicable only to the tax imposed by this article twenty-four and were set forth in extenso in this article twenty-four.
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