Article
Business and Occupation Tax
- W. Va. Code § 11-13-1— Definitions
- W. Va. Code § 11-13-2— Imposition of privilege tax
- W. Va. Code § 11-13-2a
- W. Va. Code § 11-13-2b
- W. Va. Code § 11-13-2c
- W. Va. Code § 11-13-2e— Business of gas storage; effective date
- W. Va. Code § 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 fuel-producing counties for economic development and infrastructure improvement pursuant to plan approved by West Virginia Development Office; priority for expenditure of distributions received by other county commissions; date for expiration of tax
- W. Va. Code § 11-13-2g
- W. Va. Code § 11-13-2h
- W. Va. Code § 11-13-2i
- W. Va. Code § 11-13-2j
- W. Va. Code § 11-13-2k
- W. Va. Code § 11-13-2l
- W. Va. Code § 11-13-2m— Business of generating or producing electric power; exception; rates
- W. Va. Code § 11-13-2n— Business of generating or producing or selling electric power; exemptions; rates
- W. Va. Code § 11-13-2o— Business of generating or producing or selling electricity on and after June 1, 1995; definitions; rate of tax; exemptions; effective date
- W. Va. Code § 11-13-2p— Credit against tax based on the taxable generating capacity of a generating unit utilizing a turbine powered primarily by wind
- W. Va. Code § 11-13-2q— Exemption from tax for certain merchant power plants
- W. Va. Code § 11-13-2r— Recomputation of taxable generating capacity of certain coal-fired electric generating facilities; imposition of recapture tax
- W. Va. Code § 11-13-3— Exemptions; annual exemption and periods thereof
- W. Va. Code § 11-13-3a— Deduction for contributions to an employee stock ownership plan by a manufacturer
- W. Va. Code § 11-13-3b— Definitions; reduction allowed in tax due; how computed
- W. Va. Code § 11-13-3c— Tax credit for business investment and jobs expansion
- W. Va. Code § 11-13-3d— Tax credit for industrial expansion and industrial revitalization, and eligible research and development projects
- W. Va. Code § 11-13-3e— Tax credit for coal loading facilities; regulations
- W. Va. Code § 11-13-3f— Tax credit for reducing electric, natural gas or water utility rates for low-income residential customers; regulations
- W. Va. Code § 11-13-3g— Tax credit for increased generation of electricity from coal
- W. Va. Code § 11-13-4— Computation of tax; payment
- W. Va. Code § 11-13-5— Return and remittance by taxpayer
- W. Va. Code § 11-13-6
- W. Va. Code § 11-13-7
- W. Va. Code § 11-13-8
- W. Va. Code § 11-13-8a
- W. Va. Code § 11-13-9— Tax year
- W. Va. Code § 11-13-10— Tax cumulative
- W. Va. Code § 11-13-11
- W. Va. Code § 11-13-12
- W. Va. Code § 11-13-13— Receivership or insolvency proceedings
- W. Va. Code § 11-13-14
- W. Va. Code § 11-13-15
- W. Va. Code § 11-13-16
- W. Va. Code § 11-13-16a
- W. Va. Code § 11-13-17— Priority in distribution in receivership, etc.; personal liability of administrator
- W. Va. Code § 11-13-18— Agents for collection of delinquent taxes
- W. Va. Code § 11-13-19— Certificate to clerk of county court of assessment of taxes
- W. Va. Code § 11-13-20
- W. Va. Code § 11-13-21
- W. Va. Code § 11-13-22
- W. Va. Code § 11-13-23
- W. Va. Code § 11-13-24
- W. Va. Code § 11-13-25— Cities, towns or villages restricted from imposing additional tax
- W. Va. Code § 11-13-26— Severability
- W. Va. Code § 11-13-27— General procedure and administration
- W. Va. Code § 11-13-28— Effective date; transition rules
- W. Va. Code § 11-13-29— Tax commissioner to furnish comparative study reports to Governor and Legislature, dates therefor
- W. Va. Code § 11-13-30— Tax credit for coal coking facilities; regulations
- W. Va. Code § 11-13-31— Credit for consumers sales and service tax and use tax paid