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§11-13-1. Definitions - (a) General. -- When used in this article, or in...
§11-13-2. Imposition of Privilege Tax - (a) Imposition of tax. - There is hereby levied and...
§11-13-2d. Public Service or Utility Business - (a) Upon any person engaging or continuing within this state...
§11-13-2e. Business of Gas Storage; Effective Date - (a) Rate of tax. -- Upon every person engaging or...
§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... - (a) Rate and measure of tax. –- There is hereby...
§11-13-2m. Business of Generating or Producing Electric Power; Exception; Rates - (a) Upon every person engaging or continuing within this state...
§11-13-2n. Business of Generating or Producing or Selling Electric Power; Exemptions; Rates - (a) Rate of tax. -- Upon every person engaging or...
§11-13-2o. Business of Generating or Producing or Selling Electricity on and After June 1, 1995; Definitions; Rate of Tax; Exemptions; Effective Date - (a) Definitions. As used in this section: (1) "Average four-year...
§11-13-2p. Credit Against Tax Based on the Taxable Generating Capacity of a Generating Unit Utilizing a Turbine Powered Primarily by Wind - (a) For taxable periods beginning on or after January 1,...
§11-13-2q. Exemption From Tax for Certain Merchant Power Plants - (a) Exemption. Notwithstanding the provisions of 11-13-2o of this code,...
§11-13-2r. Recomputation of Taxable Generating Capacity of Certain Coal-Fired Electric Generating Facilities; Imposition of Recapture Tax - (a) General. Notwithstanding any provision of this article to the...
§11-13-3. Exemptions; Annual Exemption and Periods Thereof - (a) Monthly exemption. –- For any tax imposed under the...
§11-13-3a. Deduction for Contributions to an Employee Stock Ownership Plan by a Manufacturer - (a) General rule. -- There shall be allowed as a...
§11-13-3b. Definitions; Reduction Allowed in Tax Due; How Computed - When used in this section, the phrase "normal tax" means...
§11-13-3c. Tax Credit for Business Investment and Jobs Expansion - (a) There shall be allowed as a credit against the...
§11-13-3d. Tax Credit for Industrial Expansion and Industrial Revitalization, and Eligible Research and Development Projects - (a) There shall be allowed as a credit against the...
§11-13-3e. Tax Credit for Coal Loading Facilities; Regulations - (a) There shall be allowed as a credit against the...
§11-13-3f. Tax Credit for Reducing Electric, Natural Gas or Water Utility Rates for Low-Income Residential Customers; Regulations - (a) There shall be allowed as a credit against the...
§11-13-3g. Tax Credit for Increased Generation of Electricity From Coal - (a) There shall be allowed as a credit against the...
§11-13-4. Computation of Tax; Payment - The taxes levied hereunder shall be due and payable as...
§11-13-5. Return and Remittance by Taxpayer - On or before the expiration of one month after the...
§11-13-9. Tax Year - (a) Taxable year. -- For purposes of the tax imposed...
§11-13-10. Tax Cumulative - The tax imposed by this article shall be in addition...
§11-13-13. Receivership or Insolvency Proceedings - In the event a business subject to the tax imposed...
§11-13-17. Priority in Distribution in Receivership, etc.; Personal Liability of Administrator - In the distribution, voluntary or compulsory, in receivership, bankruptcy or...
§11-13-18. Agents for Collection of Delinquent Taxes - The Tax Commissioner may, with the approval of the Governor,...
§11-13-19. Certificate to Clerk of County Court of Assessment of Taxes - The Tax Commissioner for the more effective collection of the...
§11-13-25. Cities, Towns or Villages Restricted From Imposing Additional Tax - Notwithstanding the provisions of section five, article thirteen, chapter eight...
§11-13-26. Severability - If any provision of this article or the application thereof...
§11-13-27. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...
§11-13-28. Effective Date; Transition Rules - (a) The provisions of sections two-a, two-b, two-c, two-e, two-g,...
§11-13-29. Tax Commissioner to Furnish Comparative Study Reports to Governor and Legislature, Dates Therefor - The State Tax Commissioner, who will be recipient of informational...
§11-13-30. Tax Credit for Coal Coking Facilities; Regulations - (a) Effective July 1, 1987, notwithstanding any provisions of this...
§11-13-31. Credit for Consumers Sales and Service Tax and Use Tax Paid - The tax imposed by this article shall be subject to...