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CHAPTER 11. TAXATION

• §11-1-1 Office of Tax Commissioner continued and designated the State Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant tax c
• §11-1-1a Provision of legal services.
• §11-1-2 General duties and powers of commissioner; appraisers.
• §11-1-2a Refund of taxes erroneously collected.
• §11-1-3 Aiding board of public works, auditor and treasurer.
• §11-1-4 Biennial report of commissioner; fiscal officers to furnish information.
• §11-1-4a Powers of tax commissioner as to tax and revenue statistics.
• §11-1-5 Misconduct or negligence of officers.
• §11-1-6 Forms and instructions for assessors.
• §11-1-7 Assistance to commissioner by prosecuting attorney.
• §11-1-8 Termination.
• §11-1A-1 Tax commissioner to appraise property to ascertain value; relating reappraisal to specified base year, powers and duties of tax commissioner regarding statewide reappraisals.
• §11-1A-2 Base year for first reappraisal.
• §11-1A-3 Definitions.
• §11-1A-4 Identification of property to be appraised; persons required to make return.
• §11-1A-5 Property excepted from listing for appraisal.
• §11-1A-6 Supplemental information required to be filed.
• §11-1A-7 When valuations not certified.
• §11-1A-8 Ascertainment of assessed value as of the first day of July, one thousand nine hundred eighty-three.
• §11-1A-9 Subsequent alterations in property; economic change.
• §11-1A-10 Valuation of farm property.
• §11-1A-11 Valuation of certain classes or species of property; reserve coal properties; oil producing properties; gas producing properties; timberland; active mining mineral interest; commercial real
• §11-1A-12 Division of functions between the tax commissioner and assessor; local exceptions to value; revisions by tax commissioner; participation by assessor in hearings and appeals.
• §11-1A-13 Assurance of fair treatment.
• §11-1A-14 Release of results of statewide reappraisal; legislative rule regarding changes in quality or quantity of property; publication and certification of statewide reappraisal.
• §11-1A-15 Appraisal of property; lists to county officials.
• §11-1A-16 Administrative review of appraisal.
• §11-1A-17 Review of appraisal by the county commission sitting as an administrative appraisal review board.
• §11-1A-18 Review by circuit court on certiorari.
• §11-1A-19 Subsequent statewide reappraisals required.
• §11-1A-20 Cooperation of other agencies of state and local government.
• §11-1A-21 Electronic data processing system network for property tax administration.
• §11-1A-22 Phase-in, determination thereof, application and limitations.
• §11-1A-23 Confidentiality and disclosure of property tax returns and return information; offenses; penalties.
• §11-1A-24 Creation and use of appraisal manual.
• §11-1A-25 Repealed
• §11-1A-26 Appraisal of corporate property; reports to tax commissioner by corporations.
• §11-1A-27 Repealed
• §11-1A-28 Review appraisal requirements; qualifications of review appraisers with respect to residential property; review appraisers to be competent witnesses.
• §11-1A-29 Requirements for state employees and employees of designated agents; legislative findings; modification of existing contract for mass appraisal; exemption of certain appraisal employees of t
• §11-1A-29a Duty of tax commissioner, assessors, sheriffs and county commissions in valuation of property.
• §11-1A-30 Severability.
• §11-1B-1 Legislative findings and intent.
• §11-1B-2 Application of article.
• §11-1B-3 Definitions.
• §11-1B-4 Appraisal of property.
• §11-1B-5 Preparation of property list by tax commissioner; publication by sheriff.
• §11-1B-6 Notice of appraised values of real property to owner by tax commissioner; content; form.
• §11-1B-7 Additional newspaper, radio and television advertising required.
• §11-1B-8 Review by county commission; petition therefore; hearing; decision.
• §11-1B-9 Agreements by owner, tax commissioner and assessor; stipulations; agreed values to be used as appraised values.
• §11-1B-10 Property tax appraisement consultants; assignment; duties; recommendations to tax commissioner.
• §11-1B-11 The right of other property owners or assessor to petition for review or intervene.
• §11-1B-12 Time of decision by county commission.
• §11-1B-13 Duty of assessor to assist county commission; inventory of flood damaged property.
• §11-1B-14 Review by circuit court on certiorari.
• §11-1B-15 Right of tax commissioner, assessor or property owner to review of newly discovered matters; limitations.
• §11-1B-16 Reimbursement of costs to assessor and sheriff.
• §11-1B-17 Report by county commission required; reports to Legislature.
• §11-1B-18 Appraisal of property; date of implementation; assessor to make assessments.
• §11-1B-19 Extending the period for hearings in certain cases; limitations; extending period of final determination of certain cases; validation of certain determinations; duty of assessor and tax comm
• §11-1C-1 Legislative findings.
• §11-1C-1a Further legislative findings and declarations; effect of declarations and clarification of chattel interests in real or tangible personal property.
• §11-1C-1b Phase-out of taxation of intangible personal property.
• §11-1C-2 Definitions.
• §11-1C-3 Property valuation training and procedures commission generally; appointment; term of office; meetings; compensation.
• §11-1C-4 Commission powers and duties; rulemaking.
• §11-1C-5 Tax commissioner powers and duties.
• §11-1C-5a Rules.
• §11-1C-5b Assessment for purpose of calculating local share.
• §11-1C-6 Required training for assessors, their staffs and county commissioners.
• §11-1C-8 Additional funding for assessors' offices; maintenance funding.
• §11-1C-9 Periodic valuations.
• §11-1C-10 Valuation of industrial property and natural resources property by tax commissioner; penalties; methods; values sent to assessors.
• §11-1C-11 Managed timberland; findings, purposes and declaration of legislative intent; implementation; inspection and determination of qualification.
• §11-1C-11a Certification of managed timberland; assessment of property; penalty for failure to comply.
• §11-1C-11b Valuation; rulemaking; aggrieved person and taxpayer protests; exhaustion of remedies; compliance inspection; notice of revocation; appeal; effective date.
• §11-1C-12 Board of equalization and review; assessments; board of public works.
• §11-1C-13 Severability.
• §11-1C-14 Confidentiality and disclosure of return information to develop or maintain a mineral mapping or geographic information system; offenses; penalties.
• §11-2-1 Assessment districts and assessors.
• §11-2-2 Deputy assessors.
• §11-2-3 Selection of deputy assessors.
• §11-2-4 Apportionment of work.
• §11-2-556 Salaries paid out of county fund.
• §11-2-5a1 Repealed
• §11-2-5a2 Additional compensation; additional duties -- Berkeley county.
• §11-2-5a Repealed
• §11-2-6 Correction of lists by assessor.
• §11-2-7 State and local meetings.
• §11-2-8 Records of assessor.
• §11-2-9 List of violations furnished prosecuting attorney.
• §11-2-10 Repealed
• §11-2-11 Exception.
• §11-3-1 Time and basis of assessments; true and actual value; default; reassessment; special assessors.
• §11-3-1a Magisterial districts as tax districts; legislative findings; terms defined.
• §11-3-1b Recordation of plat or designation of land use not to be basis for assessment; factors for valuation; legislative rule; effective dates.
• §11-3-2 Canvass by assessor; lists of property.
• §11-3-2a Notice of increased assessment required; exceptions to notice.
• §11-3-3 Who to furnish property list.
• §11-3-3a Building or real property improvement notice; notice filed with assessors; when not required; penalties.
• §11-3-4 Repealed
• §11-3-5 Correction of previous property books; entry of omitted property.
• §11-3-5a Notification to assessor of changed use; independent action of director; penalties; effective date.
• §11-3-6 Statements of assessed valuations for municipalities and boards of education; extension of levies.
• §11-3-7 Fixtures and machinery.
• §11-3-7a Chattel interests in real and tangible personal property.
• §11-3-8 Who deemed owner for purposes of taxation.
• §11-3-9 Property exempt from taxation.
• §11-3-10 Failure to list property, etc.; collection of penalties and forfeitures.
• §11-3-10a Repealed
• §11-3-10b Exemption of bank deposits and money from forfeitures and penalties.
• §11-3-11 Making or correction of list by assessor.
• §11-3-12 Assessment of corporate property; reports to assessors by corporations.
• §11-3-13 Entry of corporate property by assessor.
• §11-3-14 Assessment of stock, realty and tangible personal property of banks.
• §11-3-14a Taxation of building and loan associations and federal savings and loan associations.
• §11-3-15 Assessment of capital used in trade or business by natural persons.
• §11-3-16 Totals of property books.
• §11-3-17 Assessment of property of assessor and deputies.
• §11-3-18 Tax assessment and collection when emergency exists.
• §11-3-19 Property books; time for completing; extension of levies; copies.
• §11-3-20 False entries in property books.
• §11-3-21 Violations where no penalty prescribed.
• §11-3-22 Expenses of assessors.
• §11-3-23 Alterations in property books.
• §11-3-24 Review and equalization by county commission.
• §11-3-24a Protest to assessor; appeal to circuit court.
• §11-3-25 Relief in circuit court against erroneous assessment.
• §11-3-26 Contents and effect of order granting relief.
• §11-3-27 Relief in county commission from erroneous assessments.
• §11-3-28 Definitions.
• §11-3-29 Levies to be based only on values ascertained.
• §11-3-30 Exception.
• §11-3-31 Generally applied, and usual and customary practices and procedures utilized by assessors prior to the second day of July, one thousand nine hundred eighty-two; limit of liability.
• §11-4-1 Land books to contain separate lists; entry of town lots; entry separately for districts.
• §11-4-2 Form of landbooks.
• §11-4-3 Definitions.
• §11-4-4 Making out land books; using copy of last landbook; correcting errors.
• §11-4-5 Information to be obtained from landowners by assessor; corrections in landbook of previous year.
• §11-4-6 Transfers on books.
• §11-4-7 Entry of lands acquired from different sources.
• §11-4-8 Lists of transfers of title for assessors.
• §11-4-9 Assessment of different estates; undivided interests.
• §11-4-10 Land and buildings assessed separately; town lots; back taxing of omitted buildings.
• §11-4-11 New buildings.
• §11-4-12 Assessment of decedent's lands.
• §11-4-13 Lands purchased at tax sale for state or by an individual.
• §11-4-14 Assessment of lands lying in more than one county.
• §11-4-15 Assessment upon conveyance of part of tract lying in more than one county.
• §11-4-16 Assessment upon conveyance of part of tract lying in more than one district.
• §11-4-17 Consolidation of contiguous tracts or mineral or timber interests.
• §11-4-18 Division or consolidation of tracts for segregation.
• §11-4-19 Land taken for public road or railroad.
• §11-4-20 Ferries.
• §11-4-21 Repealed
• §11-5-1 What personal property taxable.
• §11-5-2 Personal property books.
• §11-5-3 Definitions.
• §11-5-4 In what district personalty assessed.
• §11-5-5 Valuation of credits and investments.
• §11-5-6 Property or stock of corporations.
• §11-5-7 Household furniture.
• §11-5-8 Assessment of transients selling goods.
• §11-5-9 Ascertainment of property held under order of court.
• §11-5-10 Entry of omitted personalty taxes.
• §11-5-10a Release of taxes, interest and charges, on bank deposits and money not assessed prior to November 4, 1958.
• §11-5-11 Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner.
• §11-5-12 Mobile homes situate upon property owned by a person other than owner of mobile home.
• §11-5-13 Exemption of inventory and warehouse goods.
• §11-5-13a Application of exemption to finished goods in warehouse.
• §11-5-14 Assessment of motor vehicles previously titled jointly by married couples following final divorce order.
• §11-6-1 Returns of property to board of public works.
• §11-6-2 Same -- Railroads.
• §11-6-3 Same -- Toll bridges.
• §11-6-4 Same -- Car line companies.
• §11-6-5 Same -- Pipeline companies.
• §11-6-6 Same -- Express companies.
• §11-6-7 Same -- Telegraph and telephone companies.
• §11-6-7a Repealed
• §11-6-7b Repealed
• §11-6-8 Form and manner of making return; failure to make return; criminal penalty.
• §11-6-9 Compelling such return; procuring information and tentative assessments by tax commissioner.
• §11-6-10 Failure to give information required by board of public works; criminal penalty.
• §11-6-11 Valuation of property by board.
• §11-6-11a Adjustment of valuation by board.
• §11-6-11b Repealed
• §11-6-11c Repealed
• §11-6-11d Repealed
• §11-6-11e Repealed
• §11-6-12 Appeal from valuation by board.
• §11-6-12a Relief from erroneous assessments.
• §11-6-13 Apportionment of value among counties, districts and municipalities.
• §11-6-13a Repealed
• §11-6-13b Repealed
• §11-6-13c Repealed
• §11-6-13d Repealed
• §11-6-13e Repealed
• §11-6-13f Repealed
• §11-6-13g Repealed
• §11-6-13h Repealed
• §11-6-13i Repealed
• §11-6-13j Repealed
• §11-6-14 Certification of levies to auditor.
• §11-6-15 Failure of officers to perform duties as to property of public service corporations.
• §11-6-16 Entry of assessment by auditor of property of such public service businesses.
• §11-6-17 Injunction to restrain collection of tax.
• §11-6-18 Payment of assessment by owner or operator.
• §11-6-19 Accounting by sheriff for district and municipal taxes from public service corporations.
• §11-6-20 No release of taxes assessed against such corporations.
• §11-6-21 Accounting for levies against public service corporations.
• §11-6-22 Certification by auditor of amount chargeable to sheriff from levies against public service corporations; payment of amount due municipality.
• §11-6-23 Lien of taxes; notice; collection by suit.
• §11-6-24 Assessment of buildings and real estate of public service corporations.
• §11-6-25 Exception.
• §11-6-26 Operating fund for public utilities division in Auditor's Office.
• §11-6-27 Public utilities tax loss restoration fund.
• §11-6A-1 Declaration of policy.
• §11-6A-2 Definition.
• §11-6A-3 Tax treatment of pollution control facilities.
• §11-6A-4 Regulations.
• §11-6A-5 Coal waste disposal power projects.
• §11-6A-5a Wind power projects.
• §11-6B-1 Purpose.
• §11-6B-2 Definitions.
• §11-6B-3 Twenty thousand dollar homestead exemption allowed.
• §11-6B-4 Claim for exemption; renewals; waiver of exemption.
• §11-6B-5 Determination; notice of denial of claim or exemption.
• §11-6B-6 Appeals procedure.
• §11-6B-7 Property tax books.
• §11-6B-8 Repealed
• §11-6B-9 Forms, instructions and regulations.
• §11-6B-10 Criminal penalties; restitution.
• §11-6B-11 Severability.
• §11-6B-12 Effective date.
• §11-6C-1 Inventory included within scope of article.
• §11-6C-2 Method for determining market value of dealer vehicle inventory, dealer motorboat inventory, farm equipment dealers inventory, daily passenger rental car inventory and house trailer and facto
• §11-6C-3 Owner to file return estimating market value.
• §11-6C-4 Determination of tax on dealer vehicle inventory, daily passenger rental car inventory, dealer motorboat inventory, farm equipment dealers inventory or house trailer and factory-built homes i
• §11-6C-5 Intent of this article; Tax Commissioner to promulgate rules.
• §11-6D-1 Legislative findings and purpose.
• §11-6D-2 Definitions.
• §11-6D-3 Credit allowed for alternative-fuel motor vehicles; application against personal income tax or corporate net income tax; effective date.
• §11-6D-4 Eligibility for credit.
• §11-6D-5 Amount of credit.
• §11-6D-6 Credit to be apportioned over three-year period.
• §11-6D-7 Duration of availability of credit.
• §11-6D-8 Commissioner to design forms and schedules; promulgation of rules.
• §11-6E-1 Short title.
• §11-6E-2 Definitions.
• §11-6E-3 Valuation of specialized manufacturing production property.
• §11-6E-4 Initial determination by county assessor.
• §11-6E-5 Protest and appeal.
• §11-6E-6 Effective date.
• §11-6F-1 Legislative findings.
• §11-6F-2 Definitions.
• §11-6F-3 Tax treatment of certified capital addition property.
• §11-6F-4 Application and certification.
• §11-6F-5 Authority to propose rules.
• §11-6F-6 Effective date.
• §11-6G-1 Repealed
• §11-6G-2 Disclosure of required information to the tax commissioner.
• §11-6G-3 Interstate motor vehicle business; calculation of tax.
• §11-6G-3a Reduced fees for portion of year.
• §11-6G-3b Reduced fees for transfer of vehicles.
• §11-6G-4 Form and manner of making disclosure; failure to make disclosure; criminal penalty.
• §11-6G-5 Compelling such disclosure; procuring information and tentative assessments by motor vehicles commissioner.
• §11-6G-6 Failure to give information required by motor vehicles commissioner; criminal penalty.
• §11-6G-7 Adjustment of valuation by interstate commerce appeals board.
• §11-6G-8 Appeal from valuation by board.
• §11-6G-9 Certification of levies to auditor.
• §11-6G-10 Failure of officers to perform duties as to property of interstate motor vehicle corporations.
• §11-6G-11 Injunction to restrain collection of tax.
• §11-6G-12 Payment of assessment by owner or operator.
• §11-6G-13 No release of taxes assessed against such corporations.
• §11-6G-14 Accounting for levies against interstate commercial motor vehicle corporations.
• §11-6G-15 Certification by auditor of amount chargeable to sheriff from levies against interstate motor vehicles; payment of amount due municipality.
• §11-6G-16 Lien of taxes; notice; collection by suit.
• §11-6G-17 Operating fund for interstate commerce disclosure division in auditor's office.
• §11-6G-18 Severability.
• §11-6H-1 Short title.
• §11-6H-2 Definitions.
• §11-6H-3 Valuation of special aircraft property.
• §11-6H-4 Initial determination by county assessor.
• §11-6H-5 Protest and appeal.
• §11-6H-6 Report on economic benefit.
• §11-6H-7 Effective date.
• §11-6I-1 Short title.
• §11-6I-2 Definitions.
• §11-6I-3 Property tax payment deferment.
• §11-6I-4 Application for deferment; renewals; waiver of deferment.
• §11-6I-5 Determination; notice of denial of application for deferment.
• §11-6I-6 Appeals procedure.
• §11-6I-7 Termination of deferment.
• §11-6I-8 Property tax books; lien on property.
• §11-6I-9 Forms, instructions and regulations.
• §11-6I-10 Criminal penalties; restitution.
• §11-6I-11 Severability.
• §11-6J-1 Short title.
• §11-6J-2 Definitions.
• §11-6J-3 Valuation of certain specialized high-technology property.
• §11-6J-4 Initial determination by county assessor.
• §11-6J-5 Protest and appeal.
• §11-6J-6 Effective date.
• §11-6J-7 Report on economic benefit.
• §11-7-1 Collection of capitation taxes for tax year 1970; effective date; legislative intent.
• §11-8-1 Declarations.
• §11-8-2 Legislative findings.
• §11-8-3 Purposes.
• §11-8-4 Definition of taxing units.
• §11-8-5 Classification of property for levy purposes.
• §11-8-6 Aggregate of taxes on different classifications; taxing units authorized to lay levies.
• §11-8-6a Levies on each classification by board of public works.
• §11-8-6b Maximum levies on each classification by county courts; order of levies.
• §11-8-6c Maximum levies on each classification by county boards of education; order of levy; exceeding levy for school bond issues.
• §11-8-6d Maximum levies on each classification by municipalities; order of levy.
• §11-8-6e Effect on regular levy rate when appraisal results in tax increase; public hearings.
• §11-8-6f Regular school board levy rate; creation and implementation of Growth County School Facilities Act; creation of Growth County School Facilities Act Fund.
• §11-8-6g Effect on special levy rates when appraisal results in tax revenue increase; public hearings.
• §11-8-7 Increase of current expense levies when debt levies not required.
• §11-8-8 Levies by board of public works; certification.
• §11-8-9 Meetings of local levying bodies.
• §11-8-10 Levy estimate by county court; certification to tax commissioner and publication.
• §11-8-10a Adjourned session of county court to hear objections to proposed levies; approval of estimate and levy by tax commissioner; first levy for bonded indebtedness, second for indebtedness not bo
• §11-8-11 Certification of levy order; duties of clerk, assessor and collecting officer; delinquent lists.
• §11-8-12 Levy estimate by board of education; certification and publication.
• §11-8-12a Adjourned session of board of education to hear objections to proposed levies; approval of estimate and levy by tax commissioner; first levy for bonded and other indebtedness and indebtednes
• §11-8-13 Certification of levy order to tax commissioner and county superintendent; reports by superintendent of levies; extension and collection of levies.
• §11-8-14 Levy estimate by municipality; certification to tax commissioner and publication.
• §11-8-14a Adjourned session of municipal governing body to hear objections; approval of levies by tax commissioner; first levy for bonded indebtedness and indebtedness not bonded, then for current e
• §11-8-14b Levy of additional tax.
• §11-8-15 Certification of municipal levies.
• §11-8-16 What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds.
• §11-8-16a Immediate levies authorized pursuant to Better Schools Amendment.
• §11-8-17 Special levy elections; notices; election officers; conduct of election; supplies; canvass of returns; form of ballot.
• §11-8-18 Tax commissioner to furnish forms of statements and attorney general to furnish forms for elections.
• §11-8-19 Repealed
• §11-8-19a Repealed
• §11-8-20 Levy apportioned to taxing district for current expense but not needed may be used for its debt purposes or passed on to lesser taxing district for debt purposes.
• §11-8-21 Amount of levy, with consent of tax commissioner, when fiscal body required by law to levy for indebtedness, property within municipality not being subject to levy.
• §11-8-22 Supersedeas to levy order; rescission or reversal; return of money collected; recovery by action.
• §11-8-23 Statement of fiscal body when levies not sufficient to meet requirements of existing contractual indebtedness.
• §11-8-24 Petition for review of findings of tax commissioner and levy order; notice of intention to file; intervention; hearing and findings; appeal to supreme court of appeals; refund if liens found
• §11-8-25 Funds expended only for purposes for which raised.
• §11-8-25a Right of county court to expend surplus funds for equalization and revaluation.
• §11-8-26 Unlawful expenditures by local fiscal body.
• §11-8-26a Revision of levy estimate.
• §11-8-27 When indebtedness, contracts or drafts are void.
• §11-8-28 Suit to recover unlawful expenditure or to cancel obligation.
• §11-8-29 Personal liability of official participating in unlawful expenditure.
• §11-8-30 Recovery of unlawful expenditure from participating official by action; costs.
• §11-8-31 Criminal liability of official violating provisions of article; proceeding for removal.
• §11-8-31a Recovery of attorneys' fees authorized.
• §11-8-32 Publication.
• §11-8-33 Exceptions as to fiscal year beginning July 1, 1961, and as to city of Huntington.
• §16711-8A-1to11-8A-13 Repealed
• §11-9-1 Short title; arrangement; classification.
• §11-9-2 Application of this article.
• §11-9-2a Criminal investigation division established; funding of same.
• §11-9-3 Definitions.
• §11-9-4 Failure to pay tax or file return or report.
• §11-9-5 Failure to account for and pay over another's tax.
• §11-9-6 Failure to collect or withhold tax.
• §11-9-7 False statements to purchasers, lessees or employees relating to tax.
• §11-9-8 Willful failure to maintain records or supply information; misuse of exemption certificate.
• §11-9-9 Aiding, abetting, assisting or counseling in criminal violation.
• §11-9-10 Attempt to evade tax.
• §11-9-11 Engaging in business without payment of business franchise registration tax; posting business franchise registration certificate.
• §11-9-12 Engaging in business without a business franchise registration certificate.
• §11-9-13 Release on probation; conditions of probation.
• §11-9-14 Venue.
• §11-9-15 Limitation on prosecution.
• §11-9-16 Effective date; former law preserved for certain purposes.
• §11-9-17 Severability.
• §11-10-1 Legislative findings.
• §11-10-2 Short title; arrangement and classification.
• §11-10-3 Application of this article.
• §11-10-4 Definitions.
• §11-10-5 General power; regulations and forms.
• §11-10-5a Investigations.
• §11-10-5b Subpoena and subpoena duces tecum.
• §11-10-5c Returns by tax commissioner.
• §11-10-5d Confidentiality and disclosure of returns and return information.
• §11-10-5e Service of notice.
• §11-10-5f Timely filing and paying.
• §11-10-5g Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.
• §11-10-5h Enforcement proceedings.
• §11-10-5i Enforcement powers.
• §11-10-5j Liability for taxes withheld or collected.
• §11-10-5k Fractional parts of a cent.
• §11-10-5l Payment of estimated tax.
• §11-10-5m Overpayment of installments.
• §11-10-5n Payment by commercially acceptable means.
• §11-10-5o Notice of fiduciary relationship.
• §11-10-5p Effective date of amendments.
• §11-10-5q Settlement agreements and compromises.
• §11-10-5r Technical assistance advisories.
• §11-10-5s Disclosure of certain taxpayer information.
• §11-10-5t Payment by electronic funds transfers.
• §11-10-5u Disclosure of persons making retail sales of tobacco products.
• §11-10-5v Disclosure of tax information to the treasurer for return, recovery and disposition of unclaimed and abandoned property.
• §11-10-5w Confidentiality and disclosure of information set forth in the oil and gas combined reporting form specified in subsection (d), section three-a, article thirteen- a of this chapter to county
• §11-10-5x Waiver of derivative tax, interest and penalty imposed on board members or directors of charitable and tax exempt organizations imposed on innocent governing board resulting from defaults or
• §11-10-5y Disclosure of return information to Consolidated Public Retirement Board.
• §11-10-5z Electronic filing for certain persons.
• §11-10-6 Mathematical or clerical errors; collection of balance due on return without remittance.
• §11-10-7 Assessment.
• §11-10-7a Abatement.
• §11-10-7b Abatement of interest attributable to errors and by tax division.
• §11-10-7c Abatement of any penalty or addition to tax attributable to written advice by tax commissioner.
• §11-10-7d Combining assessments.
• §11-10-8 Notice of assessment; petition for reassessment or payment of assessment within sixty days; finality of assessment; payment of final assessment; effective date.
• §11-10-9 Hearing procedure.
• §11-10-9a Small claims procedure; disputes involving $10,000 or less.
• §11-10-10 Appeals.
• §11-10-10a Commissioner allowed to acquiesce or not acquiesce in decisions of office of tax appeals or circuit court.
• §11-10-11 Collection of tax.
• §11-10-11a Administration of special district excise tax; commission authorized
• §11-10-11b Fund creation; authorization for expenditure.
• §11-10-12 Liens, release; subordination; foreclosure.
• §11-10-13 Levy and distraint.
• §11-10-13a Property exempt from levy.
• §11-10-13b Surrender of property subject to levy.
• §11-10-13c Sale of seized property.
• §11-10-13d Sale of perishable goods.
• §11-10-13e Redemption of property.
• §11-10-13f Certificate of sale; deed to real property.
• §11-10-13g Legal effect of certificate of sale of personal property and deed of real property.
• §11-10-13h Records of sale.
• §11-10-13i Expense of levy and sale.
• §11-10-13j Application of proceeds of levy.
• §11-10-13k Authority to release levy and return property.
• §11-10-14 Overpayments; credits; refunds and limitations.
• §11-10-14a Expiration of tax refund check-off programs.
• §11-10-14b Monetary remedies for overpayments due to unconstitutionality.
• §11-10-14c Repealed
• §11-10-14d Prompt payment of refunds of corporation net income taxes.
• §11-10-15 Limitations on assessment.
• §11-10-16 Limitations on collection.
• §11-10-17 Interest.
• §11-10-17a Determination of rate of interest.
• §11-10-18 Additions to tax.
• §11-10-18a Additions to tax for failure to pay estimated income or business franchise tax.
• §11-10-19 Penalties.
• §11-10-19a Failure to file correct information returns.
• §11-10-20 Effective date; transition rules.
• §11-10-21 Severability.
• §11-10-22 Information returns and due date thereof.
• §11-10-23 Alternative dispute resolution of tax disputes.
• §11-10-24 Commissioner to review taxpayer problem resolution procedures; report to Legislature.
• §11-10-25 Taxpayer must show tax exemption applies; presumption.
• §11-10A-1 Legislative finding; purpose.
• §11-10A-2 Definitions.
• §11-10A-3 Office of tax appeals created.
• §11-10A-4 Principal office; place for hearings; county commission to provide facilities.
• §11-10A-5 Seal; authenticating records; judicial notice.
• §11-10A-6 Chief Administrative Law Judge; appointment, term andvacancy; qualifications; compensation; conflicts of interest prohibited; removal.
• §11-10A-8 Jurisdiction of Office of Tax Appeals.
• §11-10A-9 Appeal to Office of Tax Appeals; petition; answer.
• §11-10A-10 Hearing procedures.
• §11-10A-11 Small claims hearing.
• §11-10A-12 Powers of the office of tax appeals.
• §11-10A-13 Subpoenas; service; cost; fees; relief; disobedience; oath.
• §11-10A-14 Recording hearings; notice; record; transcripts; costs.
• §11-10A-15 Appearances before the office of tax appeals.
• §11-10A-16 Decisions and orders of the office of tax appeals; publication.
• §11-10A-17 Service of notice of final decisions and orders.
• §11-10A-18 Finality of decision by the office of tax appeals; amount due payable; prompt refunds.
• §11-10A-19 Judicial review of office of tax appeals decisions.
• §11-10A-20 Rules required.
• §11-10A-21 Timely filing.
• §11-10A-22 Time for performance of acts where last day falls on Saturday, Sunday or legal holiday.
• §11-10A-23 Confidentiality.
• §11-10B-1 Legislative intent.
• §11-10B-2 Definitions.
• §11-10B-3 Development and administration of program,
• §11-10B-4 Duration and application of program.
• §11-10B-5 Waiver of penalties; criminal immunity; exceptions and limitations.
• §11-10B-6 Application for amnesty; requirements; deficiency assessment.
• §11-10B-7 Publicity efforts.
• §11-10B-8 Disposition of revenue collected.
• §11-10C-1 Legislative finding; short title and purpose.
• §11-10C-2 Authorization of benefits-funded automated tax administration system purchasing program; reports; expiration of authority.
• §11-10C-3 Benefits funding.
• §11-10C-4 Monthly determination of increased revenue attributable to automated tax administration system; monthly report; deposit of moneys; creation and operation of automated tax administration syst
• §11-10C-5 Transfer of funds; repeal of article.
• §11-10D-1 Short title.
• §11-10D-2 Legislative intent and findings.
• §11-10D-3 Definitions.
• §11-10D-4 Development and administration of tax amnesty program, implementation of article
• §11-10D-5 Duration and application of program.
• §11-10D-6 Waiver of penalties; criminal immunity; exceptions and limitations.
• §11-10D-7 Application for amnesty; requirements; deficiency assessment.
• §11-10D-8 Publicity efforts.
• §11-10D-9 Examination of amnesty returns and taxpayer books and records.
• §11-10D-10 Disposition of revenue collected.
• §11-10D-11 Penalty on liabilities eligible for amnesty for which taxpayer did not apply for amnesty.
• §11-10D-12 Report to Legislature and governor.
• §11-10D-13 Suspension of inconsistent code provisions.
• §11-10E-1 Short title.
• §11-10E-2 Tax shelter voluntary compliance program.
• §11-10E-3 "Tax avoidance transaction" defined.
• §11-10E-4 Use of evidence of participation in the program.
• §11-10E-5 Reportable transactions.
• §11-10E-6 Failure to register tax shelter or maintain list.
• §11-10E-7 Promoting tax shelters.
• §11-10E-8 Registration of tax shelters.
• §11-10E-9 Investor lists.
• §11-10E-10 Suspension of inconsistent code provisions.
• §11-11-1 Short title; arrangement and classification.
• §11-11-2 Definitions.
• §11-11-3 Imposition of tax.
• §11-11-4 Tax on transfer of estate of residents; credit; property of residents defined.
• §11-11-5 Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption.
• §11-11-6 Tax on transfer of estate of aliens.
• §11-11-7 Nonprobate inventory of estates; penalties.
• §11-11-8 Estate tax returns.
• §11-11-9 Extension of time for filing return.
• §11-11-10 Amended returns.
• §11-11-11 Returns executed by tax commissioner.
• §11-11-12 Report of change in federal estate tax.
• §11-11-13 Payment of tax.
• §11-11-14 Extension of time for payment.
• §11-11-15 Interest.
• §11-11-16 Receipts for taxes.
• §11-11-17 Special lien for estate tax.
• §11-11-17a Discharge of nonresident decedent's real property in absence of ancillary administration.
• §11-11-18 Discharge of estate; notice of lien; limitation on lien; etc.
• §11-11-19 Final accounting delayed until liability for tax determined.
• §11-11-20 Liability of personal representatives; etc.
• §11-11-21 Duty of resident personal representative of nonresident decedent.
• §11-11-22 Duties and powers of corporate personal representatives of nonresident decedents.
• §11-11-23 Proof of payment of death taxes to state of domicile.
• §11-11-24 Domicile of decedent.
• §;11-11-26. Sale of real estate by personal representative to pay tax.
• §11-11-27 Prima facie liability for tax.
• §11-11-28 Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries.
• §11-11-29 Time for assessment of tax.
• §11-11-30 Refund of excess tax due to overpayment of federal estate tax.
• §11-11-31 Agreements as to amount of tax due.
• §11-11-32 Repealed
• §11-11-33 Administration of article by tax commissioner.
• §11-11-34 Appointment of special appraisers.
• §11-11-35 Privacy of information.
• §11-11-36 Money penalty for failure to produce records.
• §11-11-37 Interpretation and construction.
• §11-11-38 Estates to which article applies; former law preserved.
• §11-11-39 Effectiveness of this article.
• §11-11-40 General procedure and administration.
• §11-11-41 Criminal penalties.
• §11-11-42 Severability.
• §11-11-43 Effective date.
• §11-11A-1 Procedure and authority.
• §11-11A-2 "State" defined.
• §11-11A-3 Interpretation of article.
• §11-11A-4 Title.
• §11-11A-5 Applicability.
• §11-11B-1 Arbitration authorized.
• §11-11B-2 Hearings.
• §11-11B-3 Powers of board.
• §11-11B-4 Determination of board.
• §11-11B-5 Majority vote; exception.
• §11-11B-6 Filing of board's determination.
• §11-11B-7 Additions to tax, penalties and interest.
• §11-11B-8 Compromise permitted.
• §11-11B-9 Compensation and expenses of board.
• §11-11B-10 Applicability.
• §11-11B-11 "State" defined.
• §11-11B-12 Interpretation of article.
• §11-11B-13 Title.
• §11-11B-14 Estates affected.
• §11-12-1 Short title.
• §11-12-2 Definitions.
• §11-12-3a Repealed
• §11-12-4 Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes.
• §11-12-4a Sellers of cigarettes, tobacco products or cigarette wrappers required to be licensed; business registration certificate is license; criminal penalties.
• §11-12-5 Time for which registration certificate granted; power of Tax Commissioner to suspend or cancel certificate; certificate to be permanent until cessation of business for which certificates are
• §11-12-5a Prohibition on certificate being obtained by person connected to illegal activities involving scrap metal.
• §11-12-6 Business certificate a personal privilege not assignable; change of name, location, ownership, etc.
• §11-12-6a Repealed
• §11-12-6b Repealed
• §11-12-7 Display of registration certificate; injunction; public information, reciprocal exchange of information.
• §11-12-8 Repealed
• §11-12-9 Penalties.
• §11-12-10 Collection of back taxes; notice of discontinuance of business.
• §11-12-11 Repealed
• §11-12-12 Repealed
• §11-12-13 Repealed
• §11-12-14 Hearing; appeal.
• §11-12-15 Enforcement.
• §11-12-16 Disposition of money collected.
• §11-12-17 Severability of provisions.
• §11-12-18 General procedure and administration.
• §11-12-19 Contractors.
• §11-12-20 Registration of transient vendors.
• §11-12-21 Bond of transient vendors.
• §11-12-22 Notification to department.
• §11-12-23 Revocation of certificate of transient merchant.
• §11-12-24 Seizure of property of transient vendor.
• §11-12-25 Severability.
• §11-12-26 Interpretation of preceding sections.
• §11-12-27 Repealed
• §11-12-28 Repealed
• §11-12-29 Repealed
• §11-12-30 Repealed
• §11-12-31 Repealed
• §11-12-32 Repealed
• §11-12-33 Repealed
• §11-12-34 Repealed
• §11-12-35 Repealed
• §11-12-36 Repealed
• §11-12-37 Repealed
• §11-12-38 Repealed
• §11-12-39 Repealed
• §11-12-40 Repealed
• §11-12-41 Repealed
• §11-12-42 Repealed
• §11-12-43 Repealed
• §11-12-44 Repealed
• §11-12-45 Repealed
• §11-12-46 Repealed
• §11-12-47 Repealed
• §11-12-48 Repealed
• §11-12-49 Repealed
• §11-12-50 Repealed
• §11-12-51 Repealed
• §11-12-52 Repealed
• §11-12-53 Repealed
• §11-12-54 Repealed
• §11-12-55 Repealed
• §11-12-56 Repealed
• §11-12-57 Repealed
• §11-12-58 Repealed
• §11-12-59 Repealed
• §11-12-60 Repealed
• §11-12-61 Repealed
• §11-12-62 Repealed
• §11-12-63 Repealed
• §11-12-64 Repealed
• §11-12-65 Repealed
• §11-12-66 Repealed
• §11-12-67 Repealed
• §11-12-68 Repealed
• §11-12-69 Repealed
• §11-12-70 Repealed
• §11-12-71 Repealed
• §11-12-72 Repealed
• §11-12-73 Repealed
• §11-12-74 Repealed
• §11-12-75 Tax on corporations holding more than ten thousand acres of land.
• §11-12-76 Repealed
• §11-12-77 Repealed
• §11-12-78 Repealed
• §11-12-79 Repealed
• §11-12-80 Repealed
• §11-12-80a Repealed
• §11-12-81 Repealed
• §11-12-82 Repealed
• §11-12-83 Repealed
• §11-12-84 Repealed
• §11-12-85 Investigation of corporations' delinquencies.
• §11-12-86 Sparkler and novelty registration fee.
• §11-12-87 Repealed
• §11-12-88 Repealed
• §11-12-89 Repealed
• §11-12-90 Repealed
• §11-12-91 Repealed
• §11-12A-1 Repealed
• §11-12A-2 Repealed
• §11-12A-3 Repealed
• §11-12A-4 Repealed
• §11-12A-5 Repealed
• §11-12A-6 Repealed
• §11-12A-7 Repealed
• §11-12A-8 Repealed
• §11-12A-9 Repealed
• §11-12A-10 Repealed
• §11-12A-11 Repealed
• §11-12A-12 Repealed
• §11-12A-13 Repealed
• §11-12A-14 Repealed
• §11-12A-15 Repealed
• §11-12A-16 Repealed
• §11-12A-17 Repealed
• §11-12A-18 Repealed
• §11-12A-19 Repealed
• §11-12A-20 Repealed
• §11-12A-21 Repealed
• §11-12A-22 Repealed
• §11-12A-23 Repealed
• §11-12A-24 Repeal of article and date thereof; short taxable years for taxpayers on calendar or fiscal year and cash or accrual accounting methods.
• §11-12A-25 Credit for consumers sales and service tax and use tax paid.
• §11-12B-1 Short title; arrangement and classification.
• §11-12B-2 Definitions.
• §11-12B-3 Imposition of tax, credit.
• §11-12B-4 Accounting periods and methods of accounting.
• §11-12B-5 Annual return.
• §11-12B-6 Periodic installment payments of estimated tax.
• §11-12B-7 Time and place for paying tax shown on returns.
• §11-12B-8 Extension of time for filing return.
• §11-12B-9 Extension of time for paying tax.
• §11-12B-10 Place for filing returns or other documents.
• §11-12B-11 Signing of returns and other documents.
• §11-12B-12 Bond of taxpayer may be required.
• §11-12B-13 Collection of tax; tax commissioner may require first purchaser to withhold tax of delinquent taxpayer.
• §11-12B-14 Records.
• §11-12B-15 General procedure and administration.
• §11-12B-16 Criminal penalties.
• §11-12B-17 Severability.
• §11-12B-18 Effective date; compliance.
• §11-12C-1 Definitions.
• §11-12C-2 Corporate license required; tax levied; exemption from tax; effective date.
• §11-12C-3 Payment and collection of tax; deposit of money; return required.
• §11-12C-4 Due date of return; payment of tax.
• §11-12C-5 Annual fee of secretary of state as attorney-in-fact.
• §11-12C-6 Notice to corporations taxable; tax as lien.
• §11-12C-7 Monthly report by secretary of state to tax commissioner as to corporations.
• §11-12C-8 Administrative and criminal penalties.
• §11-12C-9 Disposition of corporate license tax collected.
• §11-12C-10 Applicability of tax procedure and administration act and tax crimes and penalties act.
• §11-12C-11 Effective date.
• §11-12C-12 Severability.
• §11-12C-13 Repeal of article.
• §11-12D-1 Legislative findings and declaration of purpose.
• §11-12D-2 Establishment of office of business registration; centralized business registration records.
• §11-12D-3 Agency contact list; dispersal of data base information to agencies; agency contact with prospective businesses.
• §11-12D-4 Confidentiality of records of the centralized data base for new business registration.
• §11-12D-5 Staffing for office of business registration; costs of centralized records system; legislative intent.
• §11-12D-6 Limited effect of article; intent of Legislature.
• §11-13-1 Definitions.
• §11-13-2 Imposition of privilege tax.
• §11-13-2a Repealed
• §11-13-2b Repealed
• §11-13-2c Repealed
• §11-13-2d Public service or utility business.
• §11-13-2e Business of gas storage; effective date.
• §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 fue
• §11-13-2g Repealed
• §11-13-2h Repealed
• §11-13-2i Repealed
• §11-13-2j Repealed
• §11-13-2k Repealed
• §11-13-2l Repealed
• §11-13-2m Business of generating or producing electric power; exception; rates.
• §11-13-2n Business of generating or producing or selling electric power; exemptions; rates.
• §11-13-2o Business of generating or producing or selling electricity on and after the first day of June, one thousand nine hundred ninety-five; definitions; rate of tax; exemptions; effective date.
• §11-13-2p Credit against tax based on the taxable generating capacity of a generating unit utilizing a turbine powered primarily by wind.
• §11-13-3 Exemptions; annual exemption and periods thereof.
• §11-13-3a Deduction for contributions to an employee stock ownership plan by a manufacturer.
• §11-13-3b Definitions; reduction allowed in tax due; how computed.
• §11-13-3c Tax credit for business investment and jobs expansion.
• §11-13-3d Tax credit for industrial expansion and industrial revitalization, and eligible research and development projects.
• §11-13-3e Tax credit for coal loading facilities; regulations.
• §11-13-3f Tax credit for reducing electric and natural gas utility rates for low-income residential customers; regulations.
• §11-13-3g Tax credit for increased generation of electricity from coal.
• §11-13-4 Computation of tax; payment.
• §11-13-5 Return and remittance by taxpayer.
• §11-13-6 Repealed
• §11-13-7 Repealed
• §11-13-8 Repealed
• §11-13-8a Repealed
• §11-13-9 Tax year.
• §11-13-10 Tax cumulative.
• §11-13-11 Repealed
• §11-13-12 Repealed
• §11-13-13 Receivership or insolvency proceedings.
• §11-13-14 Repealed
• §11-13-15 Repealed
• §11-13-16 Repealed
• §11-13-16a Repealed
• §11-13-17 Priority in distribution in receivership, etc.; personal liability of administrator.
• §11-13-18 Agents for collection of delinquent taxes.
• §11-13-19 Certificate to clerk of county court of assessment of taxes.
• §11-13-20 Repealed
• §11-13-21 Repealed
• §11-13-22 Repealed
• §11-13-23 Repealed
• §11-13-24 Repealed
• §11-13-25 Cities, towns or villages restricted from imposing additional tax.
• §11-13-26 Severability.
• §11-13-27 General procedure and administration.
• §11-13-28 Effective date; transition rules.
• §11-13-29 Tax commissioner to furnish comparative study reports to governor and Legislature, dates therefor.
• §11-13-30 Tax credit for coal coking facilities; regulations.
• §11-13-31 Credit for consumers sales and service tax and use tax paid.
• §11-13A-1 Short title; arrangement and classification.
• §11-13A-2 Definitions.
• §11-13A-3 Imposition of tax or privilege of severing coal, limestone or sandstone, or furnishing certain health care services, effective dates therefor; reduction of severance rate for coal mined by u
• §11-13A-3a Imposition of tax on privilege of severing natural gas or oil; Tax Commissioner to develop a uniform reporting form.
• §11-13A-3b Imposition of tax on privilege of severing timber.
• §11-13A-3c Imposition of tax on privilege of severing other natural resources.
• §11-13A-3d Imposition of tax on privilege of severing coalbed methane.
• §11-13A-3e Imposition of tax on privilege of extracting and recovering material from refuse, gob piles or other sources of waste coal to produce coal.
• §11-13A-4 Treatment processes as production.
• §11-13A-5 Oil and gas operating unit.
• §11-13A-5a Dedication of ten percent of oil and gas severance tax for benefit of counties and municipalities;distribution of major portion of such dedicated tax to oil and gas producing countie
• §11-13A-6 Additional tax on the severance, extraction and production of coal; dedication of additional tax for benefit of counties and municipalities; distribution of major portion of such additional
• §11-13A-7 Accounting periods and methods of accounting.
• §11-13A-8 Time for filing annual returns and other documents.
• §11-13A-9 Periodic installment payments of taxes imposed bysections three-a, three-b and three-c of thisarticle; exceptions.
• §11-13A-9a Periodic installment payments of tax imposed by section three of this article.
• §11-13A-10 Paying tax; annual tax credit.
• §11-13A-10a Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.
• §11-13A-11 Extension of time for filing returns.
• §11-13A-12 Extension of time for paying tax.
• §11-13A-13 Place for filing returns or other documents.
• §11-13A-14 Time and place for paying tax shown on returns.
• §11-13A-15 Signing of returns and other documents.
• §11-13A-16 Bond of taxpayer may be required.
• §11-13A-16a Nonresident person severing West Virginia timberowned by the person at time of severance requiredto notify tax commissioner prior to severance andprepay severance tax or post bond.
• §11-13A-17 Collection of tax; agreement for processor to pay tax due from severor.
• §11-13A-18 Records.
• §11-13A-19 General procedure and administration.
• §11-13A-20 Crimes and penalties.
• §11-13A-20a Dedication of tax.
• §11-13A-21 Severability.
• §11-13A-25 Effective date.
• §11-13P-1 Legislative finding and purpose.
• §11-13P-2 Definitions.
• §11-13P-3 Eligibility for tax credits; creation of the credit.
• §11-13P-4 Amount of credit allowed.
• §11-13P-5 Excess credit forfeited.
• §11-13P-6 Application of credit; schedules; estimated taxes.
• §11-13P-7 Computation and application of credit.
• §11-13P-8 Legislative rules.
• §11-13P-9 Construction of article; burden of proof.
• §11-13P-10 Effective date.
• §11-13P-11 Termination of tax credit.
• §11-13B-1 Short title; arrangement and classification.
• §11-13B-2 Definitions.
• §11-13B-3 Tax imposed on telecommunications businesses; effective date.
• §11-13B-4 Accounting periods and methods of accounting.
• §11-13B-5 Annual return.
• §11-13B-6 Periodic installment payments of tax.
• §11-13B-7 Extension of time for filing returns.
• §11-13B-8 Extension of time for paying tax.
• §11-13B-9 Place for filing returns or other documents.
• §11-13B-10 Time and place for paying tax shown on returns.
• §11-13B-10a Tax credit for business investment and jobs expansion; credit for eligible research and development projects; credit for coal-loading facilities; credit for reducing telephone rates for
• §11-13B-11 Signing of returns and other documents.
• §11-13B-12 Records.
• §11-13B-13 Information return and due date thereof; penalty for failure to file, waiver thereof; short taxable year provisions.
• §11-13B-14 Preservation of rights and the liabilities of taxpayers.
• §11-13B-15 General procedure and administration.
• §11-13B-16 Criminal penalties.
• §11-13B-17 Severability.
• §11-13B-18 Credit for consumers sales and service tax and use tax paid.
• §11-13C-1 Short title.
• §11-13C-2 Legislative finding and purpose.
• §11-13C-3 Definitions.
• §11-13C-4 Amount of credit allowed.
• §11-13C-4a Credit allowed for locating corporate headquarters in this state.
• §11-13C-4b Credit allowable for certified projects.
• §11-13C-5 Application of annual credit allowance.
• §11-13C-6 Qualified investment.
• §11-13C-7 New jobs percentage.
• §11-13C-7a Small business credit.
• §11-13C-8 Forfeiture of unused tax credits; redetermination of credit allowed.
• §11-13C-8a Recapture of credit; recapture tax imposed.
• §11-13C-9 Transfer of qualified investment to successors.
• §11-13C-10 Identification of investment credit property.
• §11-13C-11 Failure to keep records of investment credit property.
• §11-13C-12 Interpretation and construction.
• §11-13C-13 Severability.
• §11-13C-14 Restrictions and limitations on credits allowed by this article.
• §11-13C-15 Continuing suspension of new credit entitlements, exceptions, effective date.
• §11-13C-16 Termination of credit; effective date.
• §11-13D-1 Legislative findings and purpose.
• §11-13D-2 Definitions.
• §11-13D-3 Amount of credit allowed for industrial expansion or revitalization, for eligible research and development projects, and for qualified housing development projects.
• §11-13D-3a Application of credit after June 30, 1987.
• §11-13D-3b Application of credit after June 30, 1989.
• §11-13D-3c Amount of credit allowed and application of credit for qualified investment in a management information services facility.
• §11-13D-3d Amount of credit allowed and application of credit for qualified investment in a new industrial facility producing coal-based liquids used to produce synthetic motor fuel or synthetic speci
• §11-13D-3e Application of credit after June 30, 1993.
• §11-13D-3f Amount of credit allowed and application of credit for qualified investment in an aerospace industrial facility.
• §11-13D-4 Eligible investment for industrial expansion or revitalization.
• §11-13D-5 Eligible investment for research and development.
• §11-13D-5a Eligible investment for qualified housing development project.
• §11-13D-5b Qualified investment for a management information services facility.
• §11-13D-6 Forfeiture of unused tax credits, redetermination of credit required.
• §11-13D-7 Transfer of eligible investment to successors.
• §11-13D-8 Prior industrial expansion credit preserved.
• §11-13D-9 Severability.
• §11-13D-10 Termination of credit, exception for electricity producers, preservation of entitlements.
• §11-13E-1 Legislative finding and purpose.
• §11-13E-2 Definitions.
• §11-13E-3 Amount of credit allowed for coal loading facilities.
• §11-13E-3a Application of credit after June 30, 1987.
• §11-13E-3b Application of credit after June 30, 1993.
• §11-13E-4 Eligible investment.
• §11-13E-5 Forfeiture of unused tax credits; redetermination of credit required.
• §11-13E-6 Transfer of eligible investment to successors.
• §11-13E-7 Severability.
• §11-13F-1 Legislative purpose.
• §11-13F-2 Definitions.
• §11-13F-3 Amount of credit.
• §11-13F-4 When credit may be taken.
• §11-13F-5 Application of credit.
• §11-13G-1 Legislative purpose.
• §11-13G-2 Definitions.
• §11-13G-3 Amount of credit.
• §11-13G-4 When credit may be taken.
• §11-13G-5 Application of credit.
• §16711-13H-1to11-13H-4 Repealed
• §11-13J-1 Short title.
• §11-13J-2 Legislative finding and purpose.
• §11-13J-3 Definitions.
• §11-13J-4 Eligibility for tax credits; creation of neighborhood investment fund; certification of project plans by the West Virginia development office.
• §11-13J-4a Repealed
• §11-13J-5 Amount of credit allowed.
• §11-13J-6 Application of annual credit allowance.
• §11-13J-7 Assertion of the tax credit against tax.
• §11-13J-8 Total maximum aggregate tax credit amount.
• §11-13J-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
• §11-13J-10 Public information relating to tax credit.
• §11-13J-11 Audits and examinations; information sharing.
• §11-13J-12 Program evaluation; expiration of credit; preservation of entitlement.
• §11-13K-2 Definitions.
• §11-13K-3 Amount of credit.
• §11-13L-1 Short title.
• §11-13L-2 Definitions.
• §11-13L-3 Eligibility for tax credits; creation of the credit.
• §11-13L-4 Amount of credit allowed.
• §11-13L-5 Application of annual credit allowance.
• §11-13L-6 Annual computation of the number of jobs held by qualified employees
• §11-13L-7 Availability of credit to successors.
• §11-13L-8 Credit recapture; interest; penalties; additions to tax; statute of limitations.
• §11-13L-9 Effective date.
• §11-13M-1 Legislative purpose.
• §11-13M-2 Definitions.
• §11-13M-3 Eligibility for tax credits; creation of the credit.
• §11-13M-4 Amount of credit allowed; expiration of the credit.
• §11-13M-5 Application of annual credit allowance.
• §11-13M-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
• §11-13M-7 Annual computation of the number of new jobs held by full-time employees.
• §11-13M-8 Availability of credit to successors.
• §11-13M-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
• §11-13M-10 Administrative rules.
• §11-13M-11 Construction of article.
• §11-13M-12 Effective date.
• §11-13N-1 Legislative purpose.
• §11-13N-2 Definitions.
• §11-13N-3 Eligibility for tax credits; creation of the credit.
• §11-13N-4 Amount of credit allowed; expiration of the credit.
• §11-13N-5 Application of annual credit allowance.
• §11-13N-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
• §11-13N-7 Annual computation of the number of new jobs held by full-time employees.
• §11-13N-8 Availability of credit to successors.
• §11-13N-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
• §11-13N-10 Administrative rules.
• §11-13N-11 Construction of article.
• §11-13N-12 Effective date.
• §11-13O-1 Legislative purpose.
• §11-13O-2 Definitions.
• §11-13O-3 Eligibility for tax credits; creation of the credit.
• §11-13O-4 Amount of credit allowed; expiration of the credit.
• §11-13O-5 Application of annual credit allowance.
• §11-13O-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
• §11-13O-7 Annual computation of the number of new jobs held by full-time employees.
• §11-13O-8 Availability of credit to successors.
• §11-13O-9 Credit recapture; interest; penalties; additions to tax; statute of limitations.
• §11-13O-10 Administrative rules.
• §11-13O-11 Construction of article.
• §11-13O-12 Effective date.
• §11-13Q-1 Short title.
• §11-13Q-2 Legislative finding and purpose.
• §11-13Q-3 Definitions.
• §11-13Q-4 Amount of credit allowed.
• §11-13Q-5 Credit allowed for locating corporate headquarters in this state.
• §11-13Q-6 Credit allowable for certified projects.
• §11-13Q-7 Application of annual credit allowance.
• §11-13Q-8 Qualified investment.
• §11-13Q-9 New jobs percentage.
• §11-13Q-10 Credit for small business.
• §11-13Q-10a Credit allowed for specified high technology manufacturers.
• §11-13Q-11 Forfeiture of unused tax credits; redetermination of credit allowed.
• §11-13Q-12 Recapture of credit; recapture tax imposed.
• §11-13Q-13 Transfer of qualified investment to successors.
• §11-13Q-14 Identification of investment credit property.
• §11-13Q-15 Failure to keep records of investment credit property.
• §11-13Q-16 Interpretation and construction.
• §11-13Q-17 Severability.
• §11-13Q-18 Burden of proof; application required; failure to make timely application.
• §11-13Q-19 Business eligible for credit entitlements
• §11-13Q-20 Tax credit review and accountability.
• §11-13Q-21 Effective date; election; notice of claim or election under transition rules.
• §11-13Q-22 Credit available for taxpayers which do not satisfy the new jobs percentage requirement.
• §11-13R-1 Short title.
• §11-13R-2 Legislative finding and purpose.
• §11-13R-3 Definitions.
• §11-13R-4 Annual combined qualified research and development expenditure, qualified research and development expenses.
• §11-13R-5 Amount of credit allowed.
• §11-13R-6 Application of credit.
• §11-13R-7 Forfeiture of unused tax credits; redetermination of credit allowed.
• §11-13R-8 Transfer of qualified research and development investment to successors.
• §11-13R-9 Identification of investment credit property.
• §11-13R-10 Failure to keep records of qualified research and development credit property.
• §11-13R-11 Tax credit review and accountability.
• §11-13R-12 Effective date.
• §11-13S-1 Short title.
• §11-13S-2 Legislative findings and purpose.
• §11-13S-3 Definitions.
• §11-13S-4 Amount of credit allowed for manufacturing investment.
• §11-13S-5 Qualified manufacturing investment.
• §11-13S-6 Forfeiture of unused tax credits; redetermination of credit allowed.
• §11-13S-7 Transfer of property purchased for manufacturing investment to successors.
• §11-13S-8 Identification of investment credit property.
• §11-13S-9 Failure to keep records of property purchased for manufacturing investment.
• §11-13S-10 Tax credit review and accountability.
• §11-13T-1 Legislative finding and purpose.
• §11-13T-2 Definitions.
• §11-13T-3 Eligibility for tax credits; creation of the credit.
• §11-13T-4 Amount of credit allowed.
• §11-13T-5 Unused credit; carryforward; credit forfeiture.
• §11-13T-6 Application of credit against health care provider tax; schedules; estimated taxes.
• §11-13T-7 Computation and application of credit.
• §11-13T-8 Legislative rules.
• §11-13T-9 Burden of proof.
• §11-13U-1   Short title.
• §11-13U-2   Legislative finding and purpose.
• §11-13U-3 Definitions.
• §11-13U-4   High-growth business investment tax credit.
• §11-13U-5 Restrictions on investment.
• §11-13U-6 Penalty.
• §11-13U-7 Disclosure of tax credits.
• §11-13U-8 Tax credit review and accountability.
• §11-13U-9 Rules.
• §11-13U-10   Effective date; expiration of credit.
• §11-13V-1 Short title.
• §11-13V-2 Legislative intent and findings.
• §11-13V-3 Definitions.
• §11-13V-4 Imposition of tax.
• §11-13V-4a Coalbed methane.
• §11-13V-5 Accounting periods and methods of accounting.
• §11-13V-6 Time for filing annual returns and other documents.
• §11-13V-7 Periodic installment payments of taxes imposed by this article; exceptions.
• §11-13V-8 Extension of time for filing returns.
• §11-13V-9 Extension of time for paying tax.
• §11-13V-10 Place for filing returns or other documents.
• §11-13V-11 Time and place for paying tax shown on returns.
• §11-13V-12 Signing of returns and other documents.
• §11-13V-13 Bond of taxpayer may be required.
• §11-13V-14 Collection of tax; agreement for processor to pay tax due from severor.
• §11-13V-15 Records.
• §11-13V-16 General procedure and administration.
• §11-13V-17 Crimes and penalties.
• §11-13W-1 Tax credits for apprenticeship training in construction trades.
• §11-13X-1 Short title.
• §11-13X-2 Legislative findings and purpose.
• §11-13X-3 Definitions.
• §11-13X-4 Creation of the tax credit.
• §11-13X-5 Amount of credit allowed; limitation of the credits.
• §11-13X-6 Requirements for credit.
• §11-13X-7 Application of credit to state taxes.
• §11-13X-8 Uses of credit; unused credit; carry forward; carry back prohibited; expiration and forfeiture of credit.
• §11-13X-9 Legislative rules.
• §11-13X-10 Burden of proof.
• §11-13X-11 Tax credit review and accountability.
• §11-13X-12 Economic development.
• §11-13X-13 Effective date.
• §11-13Y-1 Short title.
• §11-13Y-2 Definitions.
• §11-13Y-3 Eligibility for tax credits; creation of the credit.
• §11-13Y-4 Amount of credit allowed.
• §11-13Y-5 Application of annual credit allowance.
• §11-13Y-6 Availability of credit to successors.
• §11-13Y-7 Credit recapture; interest; penalties; additions to tax; statute of limitations.
• §11-13Y-8 Report on credit.
• §11-13Y-9 Effective date.
• §11-13Z-1 Amount of credit.
• §11-13Z-2 Restrictions.
• §11-13Z-3 Carryover credit allowed; Tax Commissioner to promulgate rules.
• §11-14-1 Short title; arrangement of sections or portions of article.
• §11-14-2 Definitions.
• §11-14-3 Imposition of tax.
• §11-14-3a Applicability of rate increase to gasoline or special fuel on hand or in inventory.
• §11-14-4 Computation of tax.
• §11-14-5 Repealed
• §11-14-5a Exemption for bulk sales to interstate motor carriers.
• §11-14-5b Exemptions for sales made through special devices.
• §11-14-6 Gasoline or special fuel exported or in interstate commerce; distributors or producers may pay tax shipments into state.
• §11-14-7 Due date of reports; reports required; records to be kept; examination of records; subpoena powers; examination of witnesses.
• §11-14-8 Tax due.
• §11-14-10 Refund of taxes illegally collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.
• §11-14-11 Refund of tax because of certain nonhighway uses; statute of limitations and effective date.
• §11-14-11a Repealed
• §11-14-12 Partial refund of tax on tax-paid gallonage consumed in buses.
• §11-14-13 Surety bonds required; release of surety; new bond.
• §11-14-14 Enforcement powers.
• §11-14-15 Disposition of tax collected.
• §11-14-16 Repealed
• §11-14-17 No dyed fuel on highways.
• §11-14-17a Spot check inspections.
• §11-14-18 Penalty for refusal to permit inspection.
• §11-14-19 Penalty for failure to file required return when no tax due.
• §11-14-20 Repealed
• §11-14-21 Repealed
• §11-14-22 Repealed
• §11-14-23 Repealed
• §11-14-24 Repealed
• §11-14-25 Receivership or insolvency proceeding.
• §11-14-26 Repealed
• §11-14-27 Repealed
• §11-14-28 Repealed
• §11-14-29 Severability.
• §11-14-30 General procedure and administration.
• §11-14-31 Repeal of article.
• §11-14A-1 Short title; arrangement of sections or portions of article.
• §11-14A-2 Definitions.
• §11-14A-3   Imposition of tax; amount; tax in addition to all other taxes.
• §11-14A-3a Leased motor carriers, household goods carriers, and independent contractors.
• §11-14A-4 Computation of tax.
• §11-14A-5 Reports of carriers; joint reports; records; examination of records; subpoenas and witnesses.
• §11-14A-6 Payment of tax.
• §11-14A-7 Identification markers; fees; civil penalties; criminal penalties.
• §11-14A-8 Exemptions.
• §11-14A-9 Credits against tax.
• §11-14A-10 Repealed
• §11-14A-11 Refunds authorized; claim for refund and procedure thereon; surety bonds and cash bonds.
• §11-14A-12 Enforcement powers.
• §11-14A-13 Disposition of tax collected.
• §11-14A-14 Repealed
• §11-14A-15 Repealed
• §11-14A-16 Civil penalty for failure to file required return when no tax due.
• §11-14A-17 Repealed
• §11-14A-18 Repealed
• §11-14A-19 Repealed
• §11-14A-20 Repealed
• §11-14A-21 Repealed
• §11-14A-22 Repealed
• §11-14A-23 Repealed
• §11-14A-24 Repealed
• §11-14A-25 Repealed
• §11-14A-26 Severability.
• §11-14A-27 General procedure and administration.
• §11-14A-28 Effective date.
• §11-14B-1 Purpose.
• §11-14B-2 Definitions.
• §11-14B-3 Registration of motor carriers.
• §11-14B-4 Cooperative agreements between states authorized.
• §11-14B-5 Scope of agreement.
• §11-14B-6 Effect of international fuel tax agreement on the administration or application of motor fuel use taxes imposed by this state.
• §11-14B-7 Effective date of international fuel tax agreement or amendment.
• §11-14B-8 Copy of agreement to be maintained by tax commissioner.
• §11-14B-9 Exchange of information.
• §11-14B-10 Audits.
• §11-14B-11 Disposition of moneys; international fuel tax agreement clearing fund.
• §11-14B-12 Regulations.
• §11-14B-13 Legal remedies.
• §11-14B-14 General procedure and administration.
• §11-14B-15 Criminal penalties.
• §11-14B-16 Reimbursement of expenses of tax commissioner.
• §11-14B-17 Severability.
• §11-14C-2 Definitions.
• §11-14C-3 Rules; forms.
• §11-14C-4 Exchange of information; criminal penalty for unauthorized disclosure.
• §11-14C-5 Taxes levied; rate.
• §11-14C-6 Point of imposition of motor fuels tax.
• §11-14C-7 Tax on unaccounted-for motor fuel losses; liability.
• §11-14C-8 Backup tax; liability.
• §11-14C-9 Exemptions from tax; claiming refunds of tax.
• §11-14C-11 License application procedure.
• §11-14C-12 Permissive supplier requirements on out-of-state removals.
• §11-14C-13 Bond requirements.
• §11-14C-14 Grounds for denial of license.
• §11-14C-15 Issuance of license.
• §11-14C-16 Notice of discontinuance, sale or transfer of business.
• §11-14C-17 License cancellation.
• §11-14C-18 Records and lists of license applicants and licensees.
• §11-14C-20 Remittance of tax to supplier or permissive supplier.
• §11-14C-21 Notice of cancellation or reissuance of licenses; effect of notice.
• §11-14C-22 Information required on return filed by supplier or permissive supplier.
• §11-14C-23 Deductions and discounts allowed a supplier and a permissive supplier when filing a return.
• §11-14C-24 Duties of supplier or permissive supplier as trustee.
• §11-14C-25 Returns and discounts of importers.
• §11-14C-26 Informational returns of terminal operators.
• §11-14C-27 Informational returns of motor fuel transporters.
• §11-14C-28 Exports.
• §11-14C-29 Identifying information required on return.
• §11-14C-30 Refund of taxes erroneously collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.
• §11-14C-31 Claiming refunds.
• §11-14C-32 Payment of refund.
• §11-14C-34 Shipping documents; transportation of motor fuel by barge, watercraft, railroad tank car or transport truck; civil penalty.
• §11-14C-35 Import confirmation number; civil penalty.
• §11-14C-36 Improper sale or use of untaxed motor fuel; civil penalty.
• §11-14C-37 Refusal to allow inspection or taking of fuel sample; civil penalty.
• §11-14C-38 Engaging in business without a license; civil penalty.
• §11-14C-39 Preventing a person from obtaining a license; civil penalty.
• §11-14C-40 Filing a false return; failure to file return; civil penalty.
• §11-14C-41 Willful commission of prohibited acts; criminal penalties.
• §11-14C-42 Unlawful importing, transportation, delivery, storage or sale of motor fuel; sale to enforce assessment.
• §11-14C-43 Record-keeping requirements.
• §11-14C-44 Inspection of records.
• §11-14C-45 Authority to inspect.
• §11-14C-46 Marking requirements for dyed diesel fuel storage facilities.
• §11-14C-47 Disposition of tax collected; dedicated receipts; reports.
• §11-14C-48 Motor Fuel Excise Tax Shortfall State Road Fund support payment.
• §11-15-1 General consumers sales and service tax imposed.
• §11-15-1a Legislative findings
• §11-15-2 Definitions.
• §11-15-3 Amount of tax; allocation of tax and transfers
• §11-15-3a Rate of tax on food and food ingredients intended for human consumption; reductions of tax beginning January 1, 2006, July 1, 2007, and July 1, 2008.
• §11-15-3b Exceptions to reduced rate of tax on food and food ingredients intended for human consumption.
• §11-15-3c Imposition of consumers sales tax on motor vehicle sales; rate of tax; use of motor vehicle purchased out of state; definition of sale; definition of motor vehicle; exemptions; collection of
• §11-15-4 Purchaser to pay; accounting by vendor
• §11-15-4a Failure to collect tax; liability of vendor
• §11-15-4b Liability of purchaser; assessment and collection
• §11-15-4c Collection of fee in addition to the consumers sales tax for sales of mobile factory-built homes; deposit of additional fee in West Virginia Affordable Housing Trust Fund.
• §11-15-5 Total amount collected is to be remitted
• §11-15-5a Repealed
• §11-15-6 Vendor must show sale or service exempt; presumption.
• §11-15-7 Tax on gross proceeds of sales or value of manufactured, etc., products.
• §11-15-7a Tax on the manufacture, sale and installation ofmodular dwellings.
• §11-15-8 Furnishing of services included; exceptions
• §11-15-8a Contractors.
• §11-15-8b Nonresident contractor--registration, bond, etc.
• §11-15-8c Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities.
• §11-15-8d Limitations on right to assert exemptions.
• §11-15-9 Exemptions.
• §11-15-9a Exemptions; exceptions for sales of liquors and wines to private clubs.
• §11-15-9b Exemption for purchases of tangible personal property and services for direct use in research and development.
• §11-15-9c Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants.
• §11-15-9d Direct pay permits.
• §11-15-9e Apportionment of purchase price; existing contracts protected.
• §11-15-9f Exemption for sales and services subject to special district excise tax
• §11-15-9g Exemption for clothing, footwear and school supplies for limited period in the year two thousand four.
• §11-15-9h Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardwa
• §11-15-9i Exempt drugs, durable medical goods, mobility enhancing equipment and prosthetic devices.
• §11-15-9j Direct pay permits for health care providers.
• §11-15-9k Annual exemption for purchases of energy efficient products.
• §11-15-9l Exemption for Sales of clothing and clothing accessories by tax-exempt organizations.
• §11-15-9m Discretionary designation of per se exemptions.
• §11-15-10 Tax paid by ultimate consumer.
• §11-15-11 Exemption for certain organizations.
• §11-15-12 Agreements by competing taxpayers.
• §11-15-13 Collection of tax when sale on credit
• §11-15-14 When separate records of sales required
• §11-15-15 Sales to affiliated companies or persons.
• §11-15-16 Tax return and payment; exception; requiring a combined return.
• §11-15-17 Liability of officers of corporation, etc.
• §11-15-18 Tax on gasoline and special fuel; section repealed January 1, 2004.
• §11-15-18a Receivership; bankruptcy; priority of tax.
• §11-15-18b Tax on motor fuel effective January 1, 2004.
• §11-15-19 Other times for filing returns.
• §11-15-20 Quarterly and annual returns.
• §11-15-21 Annual return; extension of time.
• §11-15-22 Consolidated returns.
• §11-15-23 Keeping and preserving of records.
• §11-15-24a Repealed
• §11-15-24b Repealed
• §11-15-24c Repealed
• §11-15-24d Repealed
• §11-15-24e Repealed
• §11-15-24f Repealed
• §11-15-25 Records of nonresidents doing business in state.
• §11-15-26 Records of tax commissioner; preservation of returns.
• §11-15-27a Repealed
• §11-15-30 Proceeds of tax; appropriation of certain revenues.
• §11-15-30a Repealed
• §11-15-31 Construction and severability
• §11-15-32 General procedure and administration.
• §11-15-33 Effective date
• §11-15-34 Tourism development project tax credit.
• §11-15A-1 Definitions
• §11-15A-1a Legislative findings
• §11-15A-2 Imposition of tax; six percent tax rate; inclusion of services as taxable; transition rules; allocation of tax and transfers
• §11-15A-2a Tax on value of property used or consumed in this state.
• §11-15A-2b Tax on the manufacture, sale and installation of modular dwellings.
• §11-15A-3 Exemptions
• §11-15A-3a Moving residence or business into state
• §11-15A-3d Direct pay permits.
• §11-15A-4 Evidence of use
• §11-15A-5 How collected
• §11-15A-6 Collection by retailer
• §11-15A-6a Collection by certain other retailers.
• §11-15A-7 Foreign retailers
• §11-15A-8 Absorbing tax; criminal penalty
• §11-15A-9 Tax as debt
• §11-15A-10 Payment to tax commissioner
• §11-15A-10a Credit for sales tax liability paid to another state
• §11-15A-11 Liability of user
• §11-15A-12 Bond to secure payment.
• §11-15A-13 Tax on gasoline and special fuel; section repealed January 1, 2004.
• §11-15A-13a Tax on motor fuel effective January 1, 2004.
• §11-15A-14 Repealed
• §11-15A-15 Repealed
• §11-15A-16 Repealed
• §11-15A-17 Repealed
• §11-15A-18 Seller must show sale not at retail; presumption.
• §11-15A-19 Repealed
• §11-15A-20 Repealed
• §11-15A-21 Books; examination
• §11-15A-22 Canceling or revoking permits
• §11-15A-23 Tax imposed is in addition to all other taxes and charges.
• §11-15A-24 Repealed
• §11-15A-25 Repealed
• §11-15A-26 Repealed
• §11-15A-27 Construction; partial unconstitutionality
• §11-15A-28 General procedure and administration.
• §11-15A-29 Effective date
• §11-15B-1 Title
• §11-15B-2 Definitions.
• §11-15B-2a Streamlined Sales and Use Tax Agreement defined.
• §11-15B-3 Legislative findings
• §11-15B-4 Authority to participate in multistate negotiations.
• §11-15B-4a Representatives to governing board of streamlined sales and use tax agreement.
• §11-15B-5 Authority to enter agreement
• §11-15B-6 Relationship to state law.
• §11-15B-7 Agreement requirements.
• §11-15B-8 Cooperating sovereigns.
• §11-15B-9 Limited binding and beneficial effect.
• §11-15B-10 Seller and third-party liability.
• §11-15B-13 Amnesty for registration.
• §11-15B-14a Application of general sourcing rules and exclusion from the rules.
• §11-15B-16 Repealed
• §11-15B-17 Direct mail sourcing.
• §11-15B-18 Relief from certain liability for purchasers.
• §11-15B-21 Notice for state tax changes.
• §11-15B-22 Effective date of rate changes for certain services.
• §11-15B-23 Enactment of exemptions.
• §11-15B-24 Administration of exemptions.
• §11-15B-28 Confidentiality and privacy protections under Model I.
• §11-15B-29 Customer refund procedure.
• §11-15B-31 Conflict; partial unconstitutionality
• §11-15B-33 State administration of local sales and use taxes.
• §11-15B-34 State and local sales and use tax bases.
• §11-15B-35 Local rate and boundary changes.
• §11-15B-36 Relief from certain liability for state and local taxes.
• §11-15B-37 State review and approval of certified automated system software and certain liability relief.
• §11-16-1 Short title.
• §11-16-2 Declaration of legislative findings, policy and intent; construction.
• §11-16-3 Definitions.
• §11-16-4 Responsibility of alcohol beverage control commissioner; administrators, employees and agents; administration and enforcement expenses.
• §11-16-5 State license required; alcoholic content of beer manufactured for sale without state.
• §11-16-6 License in one capacity only; no connection between different licensees; when brewer may act as distributor; credit and rebates proscribed; brewpub.
• §11-16-6a Repealed
• §11-16-7 License not transferable; change of location.
• §11-16-8 Form of application for license; fee and bond; refusal of license.
• §11-16-9 Amount of license tax; Class A and Class B retail dealers; purchase and sale of nonintoxicating beer permitted; distributors; brewers; brewpubs.
• §11-16-10 Brewer's license for foreign corporation; application; bond; contents of application; limitations; annual license fee; renewal; suspension; license fee for sales representatives.
• §11-16-11 Special license for festivals and fairs; license fee and application; license subject to provisions of article; exceptions.
• §11-16-12 Bond of brewer, distributor, brewpub and Class A retail dealer; action on bond of retail dealer upon revocation of license; duty of prosecuting attorney.
• §11-16-13 Barrel tax on nonintoxicating beer.
• §11-16-14 Collection of unpaid license tax.
• §11-16-15 Records of brewer, manufacturer or distributor or operator of a brewpub; collection of unpaid tax and penalty.
• §11-16-15b Repealed
• §11-16-16 Restrictions on nonresident brewers, manufacturers and distributors.
• §11-16-17 Container labeling.
• §11-16-18 Unlawful acts of licensees; criminal penalties.
• §11-16-19 Unlawful acts of persons; criminal penalties.
• §11-16-20 Unlawful acts of brewers or manufacturers; criminal penalties.
• §11-16-21 Requirements as to franchise agreements between brewers and distributors; transfer of franchise by distributor; notice thereof to brewer; arbitration of disputes as to such transfer; violati
• §11-16-22 Powers of the commissioner; rules, or orders.
• §11-16-23 Revocation or suspension of license; monetary penalty; hearing assessment of costs; establishment of enforcement fund.
• §11-16-24 Hearing on sanctioning of license; notice; review of action of commissioner; clerk of court to furnish commissioner copy of order or judgment of conviction of licensee; assessment of costs.
• §11-16-25 Reissuance of license after revocation.
• §11-16-26 Municipal license tax.
• §11-16-27 Revenue collected and paid to state treasurer; expense of administration.
• §11-16-28 Expiration date of existing licenses; when
• §11-16-29 Severability.
• §11-17-1 Short title.
• §11-17-2 Definitions.
• §11-17-4 Effect of rate changes; tobacco products on hand or in inventory; report; discount.
• §11-17-4a No tobacco products tax by municipalities or other governmental subdivisions.
• §11-17-5 How tax paid; stamps; how affixed; violations.
• §11-17-6 Sales of stamps by deputies; fees; reports of deputies.
• §11-17-9 Discounts.
• §11-17-10 Refunds.
• §11-17-11 Surety bonds required; release of surety; new bond.
• §11-17-12 Reports required; due date; records to be kept; inspection of records and stocks; examination of witnesses, summons, etc.
• §11-17-13 Preservation of rules.
• §11-17-17 Enforcement powers.
• §11-17-19 Penalty for failure to file report when no tax due.
• §11-17-19a Criminal penalties.
• §11-17-19b Certain tax-not-paid tobacco products declared contraband.
• §11-17-19c Magistrate courts have concurrent jurisdiction.
• §11-17-20 Transportation of unstamped cigarettes or tax-not-paid tobacco products; forfeitures and sales of cigarettes and equipment.
• §11-17-20a Criminal penalty for unlawful transportation of tax- not-paid tobacco products.
• §11-17-20b Vending machines; presence of tax-not-paid tobacco products.
• §11-17-21 Severability.
• §11-17-22 General procedure and administration.
• §11-17-23 Special study on impact of tax on tobacco products other than cigarettes.
• §16711-18-1to11-18-7 Repealed
• §11-19-1 Definitions.
• §11-19-2 Excise tax on bottled soft drinks, syrups and dry mixtures; disposition thereof.
• §11-19-3 Repealed
• §11-19-4 Affixing of tax stamps or tax crowns.
• §11-19-4a Cancellation and removal of stamps.
• §11-19-4b Disposition of unused crowns; penalty for violation.
• §11-19-5 Purchase of tax stamps or tax crowns; discounts and commissions; refunds and statute of limitations; effective date.
• §11-19-5a Due date of reports; additional reports; extension of time.
• §11-19-5b Additional penalty for late filing or payment.
• §11-19-5c Repealed
• §11-19-6 Repealed
• §11-19-7 Repealed
• §11-19-7a Seizure and sale of soft drink syrups by commissioner; forfeiture; collection of tax.
• §11-19-8 Repealed
• §11-19-9 Altering, counterfeiting or reusing tax stamps or tax crowns; penalty.
• §11-19-10 Penalties; crimes.
• §11-19-11 Separability.
• §11-19-12 General procedure and administration.
• §11-20-1 Authority of other states and their political subdivisions to sue.
• §11-21-1 Legislative findings.
• §11-21-2 Short title; arrangement and classification.
• §11-21-3 Imposition of tax; persons subject to tax.
• §11-21-4 Rate of tax -- Taxable years ending prior to January 1, 1963.
• §11-21-4a Rate of tax -- Taxable years beginning on or after January 1, 1963, and before January 1, 1970.
• §11-21-4b Same -- Taxable years beginning on or after January 1, 1970, and before January 1, 1971.
• §11-21-4c Rate of tax -- Taxable periods beginning on or after January 1, 1971 and ending before April 1, 1983.
• §11-21-4d Rate of tax -- Taxable periods beginning on or after April 1, 1983.
• §11-21-4e Rate of tax -- Taxable years beginning on or after January 1, 1987.
• §11-21-4f Effect of rate changes during taxable year.
• §11-21-5 Optional tax for certain resident individuals.
• §11-21-6 Accounting periods and methods.
• §11-21-7 Resident and nonresident defined.
• §11-21-8 Credits against tax.
• §11-21-8a Credit for qualified rehabilitated buildings investment.
• §11-21-8b Definitions.
• §11-21-8c Procedures.
• §11-21-8d Standards.
• §11-21-8f Disclosure of credit applications and grants.
• §11-21-8g Credit for qualified rehabilitated residentialbuilding investment.
• §11-21-8h Distribution, sale, transfer or assignment of qualified rehabilitated building investment tax credit.
• §11-21-9 Meaning of terms.
• §11-21-9a Pledge of credit or collateral by endorser, guarantor or accommodator not to constitute investment in borrower.
• §11-21-10 Low income exclusion.
• §11-21-10a Credit for nonfamily adoption.
• §11-21-12 West Virginia adjusted gross income of resident individual.
• §11-21-12a Additional modification reducing federal adjusted gross income.
• §11-21-12b Combat pay exempt.
• §11-21-12c Deduction for long-term care insurance.
• §11-21-12d Additional modification reducing federal adjusted gross income.
• §11-21-12e Additional modification reducing federal adjusted gross income.
• §11-21-12f Additional modification increasing federal adjusted gross income.
• §11-21-12g Additional modification increasing federal adjusted gross income; disallowance of deduction taken under Internal Revenue Code Section 199.
• §11-21-12h Additional modification reducing federal adjusted gross income relating to tolls for travel on West Virginia toll roads and paid electronically through use of parkways authority commuter (P
• §11-21-12i Decreasing modification reducing federal adjusted gross income for qualifying contribution to a qualified trust maintained for the benefit of a child with autism; effective date.
• §11-21-13 West Virginia deduction of resident individual.
• §11-21-14 West Virginia standard deduction of a resident individual.
• §11-21-15 West Virginia itemized deduction of a resident individual.
• §11-21-16 West Virginia personal exemptions of resident individual.
• §11-21-17 Resident partners.
• §11-21-17a Resident shareholders of S corporations.
• §11-21-18 West Virginia taxable income of resident estate or trust.
• §11-21-19 Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment.
• §11-21-20 Credit for income tax of another state.
• §11-21-21 Senior citizens' tax credit for property tax paid on first $10,000 of taxable assessed value of a homestead in this state; tax credit for property tax paid on the first $20,000 o
• §11-21-22 Low-income family tax credit.
• §11-21-22a Definitions.
• §11-21-22b Amount of credit.
• §11-21-22c Administration.
• §11-21-23 Refundable credit for real property taxes paid in excess of four percent of income.
• §11-21-24 Senior citizen property tax relief credit.
• §11-21-25 Repealed
• §11-21-26 Repealed
• §11-21-27 Repealed
• §11-21-28 Repealed
• §11-21-29 Repealed
• §11-21-31 Repealed
• §11-21-32 West Virginia source income of nonresident individual.
• §11-21-33 Repealed
• §11-21-34 Repealed
• §11-21-35 Repealed
• §11-21-36 Repealed
• §11-21-37 Nonresident partners and shareholders of S corporations.
• §11-21-37a Repealed
• §11-21-38 West Virginia source income of nonresident estate or trust.
• §11-21-39 Share of nonresident estate, trust or beneficiary in income from West Virginia sources.
• §11-21-40 Credit for income tax of state of residence.
• §11-21-41 Special case in which a nonresident need not file West Virginia income tax return.
• §11-21-42 Military incentive tax credit.
• §11-21-43 Credit for consumers sales and service tax and use tax paid.
• §11-21-44 West Virginia source income of part-year resident individuals.
• §11-21-45 Repealed
• §11-21-46 Repealed
• §11-21-47 Repealed
• §11-21-48 Repealed
• §11-21-49 Repealed
• §11-21-50 Repealed
• §11-21-51 Returns and liabilities.
• §11-21-51a Composite returns.
• §11-21-52 Time and place for filing returns and paying tax.
• §11-21-53 Signing of returns and other documents.
• §11-21-54 Electronic filing for certain tax preparers.
• §11-21-55 Declaration of estimated tax.
• §11-21-56 Payments of estimated tax.
• §11-21-57 Extensions of time.
• §11-21-58 Requirements concerning returns, notices, records and statements.
• §11-21-59 Report of change in federal taxable income.
• §11-21-60 Change of election.
• §11-21-61 Extension of time for performing certain acts due to Desert Shield service.
• §11-21-62 Income taxes of members of armed forces on death.
• §11-21-63 Repealed
• §11-21-64 Repealed
• §11-21-65 Repealed
• §11-21-66 Repealed
• §11-21-67 Repealed
• §11-21-68 Repealed
• §11-21-69 Repealed
• §11-21-70 Repealed
• §11-21-71 Requirement of withholding tax from wages.
• §11-21-71a Withholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts.
• §11-21-71b Withholding tax on West Virginia source income ofnonresidents.
• §11-21-72 Information statement for employee.
• §11-21-73 Credit for tax withheld.
• §11-21-75 Employer's liability for withheld taxes.
• §11-21-76 Employer's failure to withhold.
• §11-21-77 Extension of withholding to certain lottery winnings.
• §11-21-78 Repealed
• §11-21-79 Repealed
• §11-21-80 Repealed
• §11-21-81 Repealed
• §11-21-82 Repealed
• §11-21-83 Repealed
• §11-21-84 Repealed
• §11-21-85 Repealed
• §11-21-86 Repealed
• §11-21-87 Repealed
• §11-21-88 Repealed
• §11-21-89 Repealed
• §11-21-90 Repealed
• §11-21-91 Repealed
• §11-21-92 Repealed
• §11-21-93 Personal income tax reserve fund.
• §11-21-94 Effective date; severability.
• §11-21-94a Effective date.
• §11-21-95 General procedure and administration.
• §11-21-96 Dedication of personal income tax proceeds.
• §11-22-1 Definitions.
• §11-22-2 Rate of tax; when and by whom payable; additional county tax.
• §11-22-3 Payment from proceeds of judicial sale.
• §11-22-4 Documentary stamps; affixing; cancellation; declaration of value.
• §11-22-5 Commissioner to provide for sale of stamps; rules and regulations.
• §11-22-6 Duties of clerk; declaration of consideration or value; filing of sales listing form for tax commissioner; disposition and use of proceeds.
• §11-22-7 Failure to affix stamps.
• §11-22-8 Penalty for recording without documentary stamp; effect.
• §11-22-9 Unlawful acts; penalty.
• §11-22-10 Erroneous collections; refund.
• §11-23-1 Legislative finding.
• §11-23-2 Short title; arrangement of sections or portions thereof.
• §11-23-3 Meaning of terms; specific terms defined.
• §11-23-4 Tax base determined.
• §11-23-5 Apportionment of tax base.
• §11-23-5a Special apportionment rules - financial organizations.
• §11-23-5b Repealed
• §11-23-6 Imposition of tax; change in rate of tax.
• §11-23-7 Persons and other organizations exempt from tax.
• §11-23-8 Accounting periods and methods of accounting.
• §11-23-9 Annual returns.
• §11-23-9a Method of filing for business taxes.
• §11-23-10 Extension of time for filing returns.
• §11-23-11 Time and place for paying tax shown on returns.
• §11-23-12 Extensions of time for paying tax.
• §11-23-13 Declaration and payment of estimated tax.
• §11-23-14 Requirements concerning returns, notices, records and statements.
• §11-23-15 Signing of returns and other documents.
• §11-23-16 Place for filing returns or other documents.
• §11-23-17 Credits against tax; expiration of credits.
• §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.
• §11-23-17b Application of tax credits.
• §11-23-18 Tax under this article in addition to all other
• §11-23-19 Records.
• §11-23-20 Criminal penalties.
• §11-23-21 General procedure and administration.
• §11-23-22 Severability.
• §11-23-23 Information return and due date thereof; penalty
• §11-23-24 Repealed
• §11-23-24a Tax credit for value-added products from raw agricultural products; regulations; termination of credit.
• §11-23-25 Credit for consumers sales and service tax and use tax paid.
• §11-23-26 Effective date.
• §11-23-27 Credit for franchise tax paid to another state.
• §11-23-28 Notice of business activities report.
• §11-23-29 Repealed
• §11-23-30 Repealed
• §11-23-31 Repealed
• §11-23-32 Repealed
• §11-23-33 Repealed
• §11-23-34 Repealed
• §11-23-35 Repealed
• §11-23-36 Repealed
• §11-23-37 Repealed
• §11-23-38 Repealed
• §11-23-39 Repealed
• §11-23-40 Repealed
• §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.
• §11-24-4 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 deductibl
• §11-24-5 Corporations exempt from tax.
• §11-24-6 Adjustments in determining West Virginia taxableincome.
• §;199.
• §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.
• §11-24-11 Credit for reducing electric and natural gas
• §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 elec
• §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.
• §11-24-17a Repealed
• §11-24-18 Extensions of time.
• §11-24-19 Requirements concerning returns, notices, records and
• §11-24-20 Report of change in federal taxable income.
• §11-24-21 Change of election.
• §11-24-22 Repealed
• §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.
• §11-24-25 Repealed
• §11-24-27 Repealed
• §11-24-28 Repealed
• §11-24-29 Repealed
• §11-24-30 Repealed
• §11-24-31 Repealed
• §11-24-32 Repealed
• §11-24-33 Repealed
• §11-24-34 Repealed
• §11-24-35 Repealed
• §11-24-36 Repealed
• §11-24-37 Repealed
• §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.
• §11-25-1 Declaration of purpose; rule of construction.
• §11-25-2 Definitions.
• §11-25-3 Computation of relief; limits; table.
• §11-25-4 Forms and instructions; maximum participation.
• §11-25-5 Proof of claim; landlord's cooperation required; relief limited to one claimant per homestead per year.
• §11-25-6 Filing date.
• §11-25-7 Claim as disbursement from state funds; claim is personal; offset.
• §11-25-8 Denial of claim; violation of article; assessment; interest and penalties; crime.
• §11-25-9 Hearings and appeals.
• §11-25-10 Severability.
• §11-25-11 Effective date.
• §11-26-1 Legislative findings.
• §11-26-2 Short title; arrangement and classification.
• §11-26-3 Definitions.
• §11-26-4 Imposition of excise tax; rate and application of tax.
• §11-26-5 Administration.
• §11-26-6 Accounting periods and methods of accounting.
• §11-26-7 Tax return and payment.
• §11-26-8 Extension of time for filing returns.
• §11-26-9 Extension of time for paying tax.
• §11-26-10 Place for filing returns or other documents.
• §11-26-11 Signing of returns and other documents.
• §11-26-12 Records.
• §11-26-13 Refunds and credits.
• §11-26-14 Cancellation of medicaid certification for failure to pay delinquent tax.
• §11-26-15 General procedure and administration.
• §11-26-16 Crimes and penalties.
• §11-26-17 Effective dates.
• §11-26-18 Repealed
• §11-26-19 Severability.
• §11-26-20 Transition rules; penalties; effective date.
• §11-27-1 Legislative findings.
• §11-27-2 Short title; arrangement and classification.
• §11-27-3 Definitions.
• §11-27-4 Imposition of tax on ambulatory surgical centers.
• §11-27-5 Imposition of tax on providers of chiropractic services.
• §11-27-6 Imposition of tax on providers of dental services.
• §11-27-7 Imposition of tax on providers of emergency ambulance service.
• §11-27-8 Imposition of tax on providers of independent laboratory or X-ray services.
• §11-27-9 Imposition of tax on providers of inpatient hospital services.
• §11-27-10 Imposition of tax on providers of intermediate care facility services for the mentally retarded.
• §11-27-11 Imposition of tax on providers of nursing facility services, other than services of intermediate care facilities for the mentally retarded.
• §11-27-12 Imposition of tax on providers of nursing services.
• §11-27-13 Imposition of tax on providers of opticians' services.
• §11-27-14 Imposition of tax on providers of optometric services.
• §11-27-15 Imposition of tax on providers of outpatient hospital services.
• §11-27-16 Imposition of tax on providers of physicians' services.
• §11-27-17 Imposition of tax on providers of podiatry services.
• §11-27-18 Imposition of tax on providers of psychological services.
• §11-27-19 Imposition of tax on providers of therapists' services.
• §11-27-20 Double taxation prohibited.
• §11-27-21 Apportionment of gross receipts.
• §11-27-22 Accounting periods and methods of accounting.
• §11-27-23 Time for filing returns and other documents.
• §11-27-24 Payment of estimated tax.
• §11-27-25 Time for paying tax.
• §11-27-26 Place for filing returns and other documents.
• §11-27-27 Signing of returns and other documents.
• §11-27-28 Records.
• §11-27-29 General procedure and administration.
• §11-27-30 Exchange of information to facilitate compliance.
• §11-27-31 Crimes and penalties.
• §11-27-32 Dedication of tax.
• §11-27-33 Abrogation.
• §11-27-34 Severability.
• §11-27-35 Effective date.
• §11-27-36 Phase out and elimination of tax on services of individual practitioners.
• §11-27-37 Contingent increase in rates of certain health care provider taxes.