West Virginia Code
Article 24. Corporation Net Income Tax
§PART. Iii. Procedure and Administration. §11-24-26. Repealed. Acts, 1978 Reg. sess., Ch. 95

West Virginia Code

Chapter 11. Taxation

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

§11-24-4b. 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...

§11-24-5. Corporations Exempt From Tax

§11-24-6. Adjustments in Determining West Virginia Taxable Income

§11-24-6a. Additional Modification Increasing Federal Taxable Income; Disallowance of Deduction Taken Under Irc §199

§11-24-6b. Decreasing Modification Reducing Federal Taxable Income for the Income of Qualified Opportunity Zone Businesses; Effective Date

§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

§11-24-11. Credit for Reducing Electric or Natural Gas or Water Utility Rates for Low-Income Residential Customers

§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

§11-24-13f. 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

§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

§11-24-18. Extensions of Time

§11-24-19. Requirements Concerning Returns, Notices, Records and Statements

§11-24-20. Report of Change in Federal Taxable Income

§11-24-21. Change of Election

§11-24-22a. Tax Credit for Value-Added Products From Raw Agricultural Products; Regulations; Termination of Credit

§11-24-23. Credit for Consumers Sales and Service Tax and Use Tax Paid

§11-24-23a. Credit for Qualified Rehabilitated Buildings Investment

§11-24-23b. Definitions

§11-24-23c. Procedures

§11-24-23d. Standards

§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

§11-24-38. Deposit of Revenue

§11-24-39. Disposition of Revenue

§11-24-40. Effective Date; Severability

§11-24-41. General Procedure and Administration

§11-24-42. Effective Date

§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