Chapter 11. Taxation
Index
- Article 1. Supervision
- Article 1a. Appraisal of Property
- Article 1b. Additional Review of Property Appraisals; Implementation
- Article 1c. Fair and Equitable Property Valuation
- Article 2. Assessors
- Article 3. Assessments Generally
- Article 4. Assessment of Real Property
- Article 5. Assessment of Personal Property
- Article 6. Assessment of Public Service Businesses
- Article 6a. Pollution Control Facilities Tax Treatment
- Article 6b. Homestead Property Tax Exemption
- Article 6c. Special Method For Appraising Dealer Vehicle Inventory
- Article 6d. Alternative-Fuel Motor Vehicles Tax Credit
- Article 6e. Special Method For Valuation of Certain Manufacturing Production Property
- Article 6f. Special Method For Appraising Qualified Capital Additions to Manufacturing Facilities
- Article 6g. Assessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered Under a Proportional Registration Agreement
- Article 6h. Valuation of Special Aircraft Property
- Article 6i. Senior Citizen Property Tax Payment Deferment Act
- Article 6j. Special Method For Valuation of Certain High-Technology Property
- Article 6k. Assessment of Industrial Property and Natural Resources Property
- Article 6l. Special Method For Valuation of Certain Wireless Technology Property
- Article 7. Capitation Taxes
- Article 8. Levies
- Article 8a. County-Wide Levy For District Debt Service
- Article 9. Crimes and Penalties
- Article 10. West Virginia Tax Procedure and Administration Act
- Article 10a. West Virginia Office of Tax Appeals
- Article 10b. Tax Penalty and Additions to Tax Amnesty
- Article 10c. Benefits-Funded Purchasing
- Article 10d. Tax Amnesty Program
- Article 10e. Tax Shelter Voluntary Compliance Program
- Article 11. Estate Taxes
- Article 11a. Interstate Compromise of Inheritance and Death Taxes
- Article 11b. Interstate Arbitration of Inheritance and Death Taxes
- Article 12. Business Registration Tax
- Article 12a. Annual Tax On Incomes of Certain Carriers
- Article 12b. Minimum Severance Tax On Coal
- Article 12c. Corporate License Tax
- Article 12d. Establishment of Office of Business Registration; Creation of Centralized Records
- Article 13. Business and Occupation Tax
- Article 13a. Severance and Business Privilege Tax Act
- Article 13b. Telecommunications Tax
- Article 13c. Business Investment and Jobs Expansion Tax Credit
- Article 13d. Tax Credits For Industrial Expansion and Revitalization, Research and Development Projects, Certain Housing Development Projects, Management Information Services Facilities, Industrial Facilities Producing Coal-Based Liquids Used to Produce Synthetic Fuels, and Aerospace Industrial Facility Investments
- Article 13e. Business and Occupation Tax Credit For Coal Loading Facilities
- Article 13f. Business and Occupation Tax Credit For Reducing Electric and Natural Gas Utility Rates For Low-Income Residential Customers
- Article 13g. Tax Credit For Reducing Telephone Utility Rates For Certain Low-Income Residential Customers
- Article 13h. Business and Occupation Tax Credit For Increased Generation of Electricity
- Article 13i. Tax Credit For Employing Former Employees of Colin Anderson Center Who Lost Their Jobs Due to the Closure of Colin Anderson Center
- Article 13j. Neighborhood Investment Program
- Article 13k. Tax Credit For Agricultural Equipment
- Article 13l. The Natural Gas Industry Jobs Retention Act
- Article 13m. Tax Credit For New Value-Added Wood Manufacturing Operations
- Article 13n. Tax Credit For New Steel Manufacturing Operations After July 1, 1998
- Article 13o. Tax Credit For New Aluminum Or Polymer Manufacturing Operations After July 1, 1998
- Article 13p. Physician Retention
- Article 13q. Economic Opportunity Tax Credit
- Article 13r. Strategic Research and Development Tax Credit
- Article 13s. Manufacturing Investment Tax Credit
- Article 13t. Tax Credit For Combined Claims Made Medical Malpractice Premiums and Medical Malpractice Liability Tail Insurance Premiums Paid
- Article 13u. High-Growth Business Investment Tax Credit
- Article 13v. Workers' Compensation Debt Reduction Act
- Article 13w. Apprenticeship Training Tax Credits
- Article 13x. West Virginia Film Industry Investment Act
- Article 13y. The West Virginia Manufacturing Property Tax Adjustment Act
- Article 13z. Residential Solar Energy Tax Credit
- Article 13aa. Commercial Patent Incentives Tax Act
- Article 13bb. West Virginia Innovative Mine Safety Technology Tax Credit Act
- Article 13cc. Energy Intensive Industrial Consumers Revitalization Tax Credit
- Article 13dd. West V Irginia Farm -To -Food Bank Tax Credit
- Article 13ee. Coal Severance Tax Rebate
- Article 13ff. Tax Credit For Donation Or Sale of Vehicle
- Article 13gg. Downstream Natural Gas Manufacturing Investment Tax Credit of 2020.
- Article 13hh. The West Virginia Natural Gas Liquids Property Tax Adjustment Act
- Article 13ii. High-Wage Growth Business Tax Credit Act
- Article 13jj. West Virginia Volunteer Firefighter Tax Credit Act
- Article 13kk. West Virginia Tax Credit For Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers.
- Article 13ll. Industrial Advancement Act.
- Article 13mm. West Virginia Property Tax Adjustment Act.
- Article 14. Gasoline and Special Fuel Excise Tax
- Article 14a. Motor Carrier Road Tax
- Article 14b. Interstate Fuel Tax Agreement
- Article 14c. Motor Fuel Excise Tax
- Article 15. Consumers Sales and Service Tax
- Article 15a. Use Tax
- Article 15b. Sales and Use Tax Administration
- Article 16. Nonintoxicating Beer
- Article 17. Tobacco Products Excise Tax Act
- Article 18. Excise Tax On Use, Consumption Or Storage of Cigarettes
- Article 19. Soft Drinks Tax
- Article 20. Reciprocal Enforcement
- Article 21. Personal Income Tax
- Article 21a. Additional Income Taxes Due to Federal Partnership Adjustments.
- Article 22. Excise Tax On Privilege of Transferring Real Property
- Article 23. Business Franchise Tax
- Article 24. Corporation Net Income Tax
- Article 25. Tax Relief For Elderly Homeowners and Renters
- Article 26. Health Care Provider Medicaid Tax
- Article 27. Health Care Provider Taxes
- Article 28. Post-Coal Mine Site Business Credit