West Virginia Taxation
2,029 sections hosted, reproduced from the official public-domain source.
- Article 1 — Supervision14 sections
- Article 1A — Appraisal of Property31 sections
- Article 1B — Additional Review of Property Appraisals; Implementation19 sections
- Article 1C — Fair and Equitable Property Valuation21 sections
- Article 2 — Assessors12 sections
- Article 3 — Assessments Generally56 sections
- Article 4 — Assessment of Real Property21 sections
- Article 5 — Assessment of Personal Property17 sections
- Article 6 — Assessment of Public Service Businesses45 sections
- Article 6A — Pollution Control Facilities Tax Treatment6 sections
- Article 6B — Homestead Property Tax Exemption12 sections
- Article 6C — Special Method for Appraising Dealer Vehicle Inventory5 sections
- Article 6D — Alternative-Fuel Motor Vehicles Tax Credit9 sections
- Article 6E — Special Method for Valuation of Certain Manufacturing Production Property6 sections
- Article 6F — Special Method for Appraising Qualified Capital Additions to Manufacturing Facilities6 sections
- Article 6G — Assessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered Under a Proportional Registration Agreement20 sections
- Article 6H — Valuation of Special Aircraft Property7 sections
- Article 6I — Senior Citizen Property Tax Payment Deferment Act11 sections
- Article 6J — Special Method for Valuation of Certain High-Technology Property7 sections
- Article 6K — Assessment of Industrial Property and Natural Resources Property8 sections
- Article 6L — Special Method for Valuation of Certain Wireless Technology Property5 sections
- Article 6M — Critical Materials Manufacturing Property Tax Treatment3 sections
- Article 6N — Special Method for Valuation of Certain High-Technology Property5 sections
- Article 7 — Capitation Taxes1 section
- Article 8 — Levies49 sections
- Article 8A — County-Wide Levy for District Debt Service1 section
- Article 9 — Crimes and Penalties18 sections
- Article 10 — West Virginia Tax Procedure and Administration Act87 sections
- Article 10A — West Virginia Office of Tax Appeals23 sections
- Article 10B — Tax Penalty and Additions to Tax Amnesty8 sections
- Article 10C — Benefits-Funded Purchasing5 sections
- Article 10D — Tax Amnesty Program13 sections
- Article 10E — Tax Shelter Voluntary Compliance Program10 sections
- Article 11 — Estate Taxes43 sections
- Article 11A — Interstate Compromise of Inheritance and Death Taxes5 sections
- Article 11B — Interstate Arbitration of Inheritance and Death Taxes14 sections
- Article 12 — Business Registration Tax97 sections
- Article 12A — Annual Tax on Incomes of Certain Carriers25 sections
- Article 12B — Minimum Severance Tax on Coal18 sections
- Article 12C — Corporate License Tax13 sections
- Article 12D — Establishment of Office of Business Registration; Creation of Centralized Records6 sections
- Article 13 — Business and Occupation Tax57 sections
- Article 13A — Severance and Business Privilege Tax Act38 sections
- Article 13AA — Commercial Patent Incentives Tax Act13 sections
- Article 13B — Telecommunications Tax20 sections
- Article 13BB — West Virginia Innovative Mine Safety Technology Tax Credit Act14 sections
- Article 13C — Business Investment and Jobs Expansion Tax Credit20 sections
- Article 13CC — Energy Intensive Industrial Consumers Revitalization Tax Credit6 sections
- 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 Investments18 sections
- Article 13DD — West Virginia Farm-to-Food Bank Tax Credit7 sections
- Article 13E — Business and Occupation Tax Credit for Coal Loading Facilities9 sections
- Article 13EE — Coal Severance Tax Rebate16 sections
- Article 13F — Business and Occupation Tax Credit for Reducing Electric and Natural Gas Utility Rates for Low-Income Residential Customers5 sections
- Article 13FF — Tax Credit for Donation or Sale of Vehicle7 sections
- Article 13G — Tax Credit for Reducing Telephone Utility Rates for Certain Low-Income Residential Customers5 sections
- Article 13GG — Downstream Natural Gas Manufacturing Investment Tax Credit of 202020 sections
- Article 13H — Business and Occupation Tax Credit for Increased Generation of Electricity4 sections
- Article 13HH — The West Virginia Natural Gas Liquids Property Tax Adjustment Act9 sections
- Article 13I — Tax Credit for Employing Former Employees of Colin Anderson Center Who Lost Their Jobs Due to the Closure of Colin Anderson Center3 sections
- Article 13II — The High-Wage Growth Business Tax Credit Act5 sections
- Article 13J — Neighborhood Investment Program13 sections
- Article 13JJ — West Virginia Volunteer Firefighter Tax Credit Act7 sections
- Article 13K — Tax Credit for Agricultural Equipment6 sections
- Article 13KK — West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers17 sections
- Article 13L — The Natural Gas Industry Jobs Retention Act9 sections
- Article 13LL — Industrial Advancement Act14 sections
- Article 13M — Tax Credit for New Value-Added Wood Manufacturing Operations12 sections
- Article 13MM — West Virginia Property Tax Adjustment Act9 sections
- Article 13N — Tax Credit for New Steel Manufacturing Operations After July 1, 199812 sections
- Article 13O — Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 199812 sections
- Article 13P — Tax Credit for Medical Liability Insurance Premiums11 sections
- Article 13Q — Economic Opportunity Tax Credit23 sections
- Article 13R — Strategic Research and Development Tax Credit13 sections
- Article 13S — Manufacturing Investment Tax Credit10 sections
- Article 13T — Tax Credit for Combined Claims Made Medical Malpractice Premiums and Medical Malpractice Liability Tail Insurance Premiums Paid9 sections
- Article 13U — High-Growth Business Investment Tax Credit10 sections
- Article 13V — Workers' Compensation Debt Reduction Act18 sections
- Article 13W — Apprenticeship Training Tax Credits1 section
- Article 13X — West Virginia Film Industry Investment Act13 sections
- Article 13Y — The West Virginia Manufacturing Property Tax Adjustment Act9 sections
- Article 13Z — Residential Solar Energy Tax Credit3 sections
- Article 14 — Gasoline and Special Fuel Excise Tax36 sections
- Article 14A — Motor Carrier Road Tax30 sections
- Article 14B — Interstate Fuel Tax Agreement17 sections
- Article 14C — Motor Fuel Excise Tax50 sections
- Article 15 — Consumers Sales and Service Tax78 sections
- Article 15A — Use Tax40 sections
- Article 15B — Streamlined Sales and Use Taxes41 sections
- Article 16 — Nonintoxicating Beer41 sections
- Article 17 — Tobacco Products Excise Tax Act29 sections
- Article 18 — Excise Tax on Use, Consumption or Storage of Cigarettes1 section
- Article 19 — Soft Drinks Tax19 sections
- Article 20 — Reciprocal Enforcement1 section
- Article 21 — Personal Income Tax139 sections
- Article 21A — Additional Income Taxes Due to Federal Partnership Adjustments12 sections
- Article 22 — Excise Tax on Privilege of Transferring Real Property10 sections
- Article 23 — Business Franchise Tax47 sections
- Article 24 — Corporation Net Income Tax75 sections
- Article 25 — Tax Relief for Elderly Homeowners and Renters11 sections
- Article 26 — Health Care Provider Medicaid Tax20 sections
- Article 27 — Health Care Provider Taxes40 sections
- Article 28 — Post-Coal Mine Site Business Credit3 sections