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§11-24-1. Legislative Findings - The Legislature hereby finds and declares that the adoption by...
§11-24-2. Short Title; Arrangement and Classification - This article may be cited as the "West Virginia Corporation...
§11-24-3. Meaning of Terms; General Rule - (a) Any term used in this article has the same...
§11-24-3a. Specific Terms Defined - (a) For purposes of this article: (1) Aggregate effective rate...
§11-24-3b. General Meaning of Definition of the Term Tax Haven for Specified Jurisdictions - (a) General. -- For purposes of this article and article...
§11-24-4. Imposition of Primary Tax and Rate Thereof; Effective and Termination Dates - Primary tax. -- (1) In the case of taxable periods...
§11-24-4a. Effect of Rate Changes During Taxable Year - (a) If any rate of tax imposed by this article...
§11-24-4b. Dividends Paid Deduction to Be Added Back in Determining Net Income for Captive Real Estate Investment Trusts and Regulated Investment Companies; Deductible Intangible Expenses and Deductible Interest Paid to Be Added Back in Determining N... - (a) The dividend paid deduction otherwise allowed by federal law...
§11-24-5. Corporations Exempt From Tax - The following corporations shall be exempt from the tax imposed...
§11-24-6. Adjustments in Determining West Virginia Taxable Income - (a) General. -- In determining West Virginia taxable income of...
§11-24-6a. Additional Modification Increasing Federal Taxable Income; Disallowance of Deduction Taken Under Irc §199 - (a) General rule. -– In addition to amounts added to...
§11-24-6b. Decreasing Modification Reducing Federal Taxable Income for the Income of Qualified Opportunity Zone Businesses; Effective Date - (a) General. — In addition to the amounts authorized to...
§11-24-7. Allocation and Apportionment - (a) General. Any taxpayer having income from business activity which...
§11-24-7a. Special Apportionment Rules - (a) General. -- The Legislature hereby finds that the general...
§11-24-7b. Special Apportionment Rules - Financial Organizations - (a) General. -– The Legislature hereby finds that the general...
§11-24-8. Accounting Periods and Methods of Accounting - (a) Period of computation of West Virginia taxable income. --...
§11-24-9. Credits Against Primary Tax; Election of Taxpayer; Expiration of Credit - (a) Credit for primary taxes imposed under article thirteen, chapter...
§11-24-9a. Credits Against Primary Tax; Election of Taxpayer - Credit for primary taxes imposed under article thirteen-a, chapter eleven...
§11-24-9b. Limited Tax Credits - Financial Organizations - (a) Definitions. -- For purposes of this section: (1) "Adjusted...
§11-24-9c. Research and Development Credit Against Primary Tax - A credit shall be allowed against the primary tax imposed...
§11-24-10. Credit for Hiring of Qualified Employees by Eligible Taxpayers Engaged in Manufacturing - (a) A credit shall be allowed under the provisions of...
§11-24-10a. Nonrefundable Credit for Matching Contribution to Employee S Jumpstart Savings Account - (a) A nonrefundable credit against the tax imposed by the...
§11-24-11. Credit for Reducing Electric or Natural Gas or Water Utility Rates for Low-Income Residential Customers - (a) General. — A credit shall be allowed against the...
§11-24-11a. Credit for Reducing Telephone Utility Rates for Low-Income Residential Customers - (a) General. -- A credit shall be allowed against the...
§11-24-11b. Credit for Utility Taxpayers With Net Operating Loss Carryovers - (a) General. -- There shall be allowed to every eligible...
§11-24-12. Military Incentive Tax Credit - Every employer entitled to receive a tax credit against its...
§11-24-13. Returns; Time for Filing - (a) On or before the fifteenth day of the third...
§11-24-13a. Method of Filing for Business Taxes - (a) Privilege to file consolidated return. -- (1) An affiliated...
§11-24-13b. Information Return for Corporations Electing to Be Taxed Under Subchapter S - Every corporation electing to be taxed under subchapter S of...
§11-24-13c. Determination of Taxable Income or Loss Using Combined Report - (a) The use of a combined report does not disregard...
§11-24-13d. Determination of the Business Income of the Combined Group - The business income of a combined group is determined as...
§11-24-13e. Designation of Surety - As a filing convenience, and without changing the respective liability...
§11-24-13f. Water's-Edge Reporting Mandated Absent Affirmative Election to Report Based on Worldwide Unitary Combined Reporting Basis; Initiation and Withdrawal of Worldwide Combined Reporting Election - (a) Water's-edge reporting. -- Absent an election under subsection (b)...
§11-24-14. Time and Place for Filing Returns and Paying Tax - A person required to make and file a return under...
§11-24-15. Signing of Returns and Other Documents - (a) Any return, statement or other document required to be...
§11-24-16. Declarations of Estimated Tax - (a) Requirement of declaration. -- Every corporation subject to tax...
§11-24-17. Payments of Estimated Tax - (a) Installment payments. -- The estimated tax of a corporation...
§11-24-18. Extensions of Time - (a) General. -- The Tax Commissioner may grant a reasonable...
§11-24-19. Requirements Concerning Returns, Notices, Records and Statements - (a) General. -- The Tax Commissioner may prescribe regulations as...
§11-24-20. Report of Change in Federal Taxable Income - (a) Unless the provision of §11-21A-1 et seq. of this...
§11-24-21. Change of Election - Any election expressly authorized by this article, other than any...
§11-24-22a. Tax Credit for Value-Added Products From Raw Agricultural Products; Regulations; Termination of Credit - (a) Effective for taxable years beginning July 1, 1997, notwithstanding...
§11-24-23. Credit for Consumers Sales and Service Tax and Use Tax Paid - The tax imposed by this article shall be subject to...
§11-24-23a. Credit for Qualified Rehabilitated Buildings Investment - (a) A credit against the tax imposed by the provisions...
§11-24-23b. Definitions - (a) "Certified historic structure" means any building located in this...
§11-24-23c. Procedures - Application and processing procedures for provisions of this section shall...
§11-24-23d. Standards - All standards including the secretary of the interior standards and...
§11-24-23e. Carryback, Carryforward - Any unused portion of the credit for qualified rehabilitated buildings...
§11-24-23f. Credit Allowed for Specific Taxable Years - Subject to the provisions of section twenty-three-e of this article,...
§11-24-23g. Application of Credits - Effective for taxable years beginning on and after January 1,...
§11-24-24. Credit for Income Tax Paid to Another State - (a) Effective for taxable years beginning on or after January...
§PART. Iii. Procedure and Administration. §11-24-26. Repealed. Acts, 1978 Reg. sess., Ch. 95 - §11-24-26. Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§11-24-38. Deposit of Revenue - (a) Section thirteen of this article authorizes the Tax Commissioner...
§11-24-39. Disposition of Revenue - Pursuant to the Legislature's authority under section 1 of article...
§11-24-40. Effective Date; Severability - (a) Effective date. -- The provisions of this article shall...
§11-24-41. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...
§11-24-42. Effective Date - The provisions of this article as amended or added by...
§11-24-43. Dedication of Corporation Net Income Tax Proceeds - (a) There is hereby dedicated for the fiscal years beginning...
§11-24-43a. Dedication of Tax Proceeds to Railways - (a) Beginning January 1, 2008, there is dedicated an annual...
§11-24-44. Tax Credit for Employers Providing Child Care for Employees - (a) Definition. - As used in this section, the term:...