West Virginia Code
Chapter 11. Taxation

Article 1. Supervision

Article 1A. Appraisal of Property

Article 1B. Additional Review of Property Appraisals; Implementation

Article 1C. Fair and Equitable Property Valuation

Article 2. Assessors

Article 3. Assessments Generally

Article 4. Assessment of Real Property

Article 5. Assessment of Personal Property

Article 6. Assessment of Public Service Businesses

Article 6A. Pollution Control Facilities Tax Treatment

Article 6B. Homestead Property Tax Exemption

Article 6C. Special Method for Appraising Dealer Vehicle Inventory

Article 6D. Alternative-Fuel Motor Vehicles Tax Credit

Article 6E. Special Method for Valuation of Certain Manufacturing Production Property

Article 6F. Special Method for Appraising Qualified Capital Additions to Manufacturing Facilities

Article 6G. Assessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered Under a Proportional Registration Agreement

Article 6H. Valuation of Special Aircraft Property

Article 6J. Special Method for Valuation of Certain High-Technology Property

Article 6K. Assessment of Industrial Property and Natural Resources Property

Article 6L. Special Method for Valuation of Certain Wireless Technology Property

Article 7. Capitation Taxes

Article 8. Levies

Article 9. Crimes and Penalties

Article 10. West Virginia Tax Procedure and Administration Act

Article 10A. West Virginia Office of Tax Appeals

Article 10B. Tax Penalty and Additions to Tax Amnesty

Article 10C. Benefits-Funded Purchasing

Article 10D. Tax Amnesty Program

Article 10E. Tax Shelter Voluntary Compliance Program

Article 11. Estate Taxes

Article 11A. Interstate Compromise of Inheritance and Death Taxes

Article 11B. Interstate Arbitration of Inheritance and Death Taxes

Article 12. Business Registration Tax

Article 12A. Annual Tax on Incomes of Certain Carriers

Article 12B. Minimum Severance Tax on Coal

Article 12C. Corporate License Tax

Article 12D. Establishment of Office of Business Registration; Creation of Centralized Records

Article 13. Business and Occupation Tax

Article 13A. Severance and Business Privilege Tax Act

Article 13C. Business Investment and Jobs Expansion Tax Credit

Article 13D. Tax Credits for Industrial Expansion and Revitalization, Research and Development Projects, Certain Housing Development Projects, Management Information Services Facilities, Industrial Facilities Producing Coal-Based Liquids Used to Prod...

Article 13E. Business and Occupation Tax Credit for Coal Loading Facilities

Article 13F. Business and Occupation Tax Credit for Reducing Electric and Natural Gas Utility Rates for Low-Income Residential Customers

Article 13G. Tax Credit for Reducing Telephone Utility Rates for Certain Low-Income Residential Customers

Article 13H. Business and Occupation Tax Credit for Increased Generation of Electricity

Article 13I. Tax Credit for Employing Former Employees of Colin Anderson Center Who Lost Their Jobs Due to the Closure of Colin Anderson Center

Article 13J. Neighborhood Investment Program

Article 13K. Tax Credit for Agricultural Equipment

Article 13L. The Natural Gas Industry Jobs Retention Act

Article 13M. Tax Credit for New Value-Added Wood Manufacturing Operations

Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998

Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998

Article 13P. Tax Credit for Medical Liability Insurance Premiums

Article 13Q. Economic Opportunity Tax Credit

Article 13R. Strategic Research and Development Tax Credit

Article 13S. Manufacturing Investment Tax Credit

Article 13T. Tax Credit for Combined Claims Made Medical Malpractice Premiums and Medical Malpractice Liability Tail Insurance Premiums Paid

Article 13U. High-Growth Business Investment Tax Credit

Article 13V. Workers' Compensation Debt Reduction Act

Article 13W. Apprenticeship Training Tax Credits

Article 13X. West Virginia Film Industry Investment Act

Article 13Y. The West Virginia Manufacturing Property Tax Adjustment Act

Article 13Z. Residential Solar Energy Tax Credit

Article 13AA. Commercial Patent Incentives Tax Act

Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act

Article 13CC. Energy Intensive Industrial Consumers Revitalization Tax Credit

Article 13DD. West Virginia Farm-to-Food Bank Tax Credit

Article 13EE. Coal Severance Tax Rebate

Article 13FF. Tax Credit for Donation or Sale of Vehicle

Article 13GG. Downstream Natural Gas Manufacturing Investment Tax Credit of 2020

Article 13HH. The West Virginia Natural Gas Liquids Property Tax Adjustment Act

Article 13II. The High-Wage Growth Business Tax Credit Act

Article 13JJ. West Virginia Volunteer Firefighter Tax Credit Act

Article 13KK. West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers

Article 13LL. Industrial Advancement Act

Article 14. Gasoline and Special Fuel Excise Tax

Article 14A. Motor Carrier Road Tax

Article 14B. Interstate Fuel Tax Agreement

Article 14C. Motor Fuel Excise Tax

Article 15. Consumers Sales and Service Tax

Article 15A. Use Tax

Article 15B. Streamlined Sales and Use Taxes

Article 16. Nonintoxicating Beer

Article 17. Tobacco Products Excise Tax Act

Article 19. Soft Drinks Tax

Article 20. Reciprocal Enforcement

Article 21. Personal Income Tax

Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments

Article 22. Excise Tax on Privilege of Transferring Real Property

Article 23. Business Franchise Tax

Article 24. Corporation Net Income Tax

Article 25. Tax Relief for Elderly Homeowners and Renters

Article 27. Health Care Provider Taxes

Article 28. Post-Coal Mine Site Business Credit