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§11-23-1. Legislative Finding - This business franchise tax on corporations and partnerships is enacted...
§11-23-2. Short Title; Arrangement of Sections or Portions Thereof - This article shall be known and may be cited as...
§11-23-3. Meaning of Terms; Specific Terms Defined - (a) General. -- When used in this article, or in...
§11-23-3a. Meaning of Terms; General Rule - (a) Any term used in this article shall have the...
§11-23-4. Tax Base Determined - The tax base of a taxpayer, for purposes of this...
§11-23-5. Apportionment of Tax Base - (a) A taxpayer subject to the tax imposed by this...
§11-23-5a. Special Apportionment Rules - Financial Organizations - (a) General. -- The Legislature hereby finds that the general...
§11-23-6. Imposition of Tax; Change in Rate of Tax - (a) General. -- An annual business franchise tax is hereby...
§11-23-7. Persons and Other Organizations Exempt From Tax - The following organizations and persons are exempt from the tax...
§11-23-8. Accounting Periods and Methods of Accounting - (a) General rule. -- For purposes of the tax imposed...
§11-23-9. Annual Returns - (a) In general. -- Every person subject to the tax...
§11-23-9a. Method of Filing for Business Taxes - (a) Privilege to file consolidated return. -- An affiliated group...
§11-23-10. Extension of Time for Filing Returns - The Tax Commissioner may grant a reasonable extension of time...
§11-23-11. Time and Place for Paying Tax Shown on Returns - (a) In general. -- The person required to make the...
§11-23-12. Extensions of Time for Paying Tax - (a) Amount determined on return. -- The Tax Commissioner may...
§11-23-13. Declaration and Payment of Estimated Tax - (a) Requirement of declaration. -- Every taxpayer subject to tax...
§11-23-14. Requirements Concerning Returns, Notices, Records and Statements - (a) General. -- The Tax Commissioner may prescribe regulations as...
§11-23-15. Signing of Returns and Other Documents - (a) General. -- Any return, statement or other document required...
§11-23-16. Place for Filing Returns or Other Documents - Tax returns, statements or other documents, or copies thereof, required...
§11-23-17. Credits Against Tax; Expiration of Credits - (a) A credit shall be allowed against the tax imposed...
§11-23-17a. (Effective July 1, 1987) Tax Credit for Business Investment and Jobs Expansion; Industrial Expansion and Revitalization; Eligible Research and Development Projects; Coal Loading Facilities - (a) There shall be allowed as a credit against the...
§11-23-17b. Application of Tax Credits - Except where otherwise provided, no tax credit earned by one...
§11-23-18. Tax Under This Article in Addition to All Other Taxes - The returns, requirements and taxes set forth and imposed under...
§11-23-19. Records - (a) Every taxpayer liable for reporting or paying taxes under...
§11-23-20. Criminal Penalties - Each and every provision of the "West Virginia Tax Crimes...
§11-23-21. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...
§11-23-22. Severability - If any provision of this article or the application thereof...
§11-23-23. Information Return and Due Date Thereof; Penalty for Failure to File, Waiver Thereof; Short Taxable Year Provisions - (a) The State Tax Commissioner shall require taxpayers subject to...
§11-23-24a. Tax Credit for Value-Added Products From Raw Agricultural Products; Regulations; Termination of Credit - (a) Effective for taxable years beginning July 1, 1997, notwithstanding...
§11-23-25. Credit for Consumers Sales and Service Tax and Use Tax Paid - The tax imposed by this article shall be subject to...
§11-23-26. Effective Date - The provisions of this article as amended or added by...
§11-23-27. Credit for Franchise Tax Paid to Another State - (a) Effective for taxable years beginning on or after January...
§11-23-28. Notice of Business Activities Report - (a) Except as provided by subsection (b) of this section,...