Article
Business Franchise Tax
- W. Va. Code § 11-23-1— Legislative finding
- W. Va. Code § 11-23-2— Short title; arrangement of sections or portions thereof
- W. Va. Code § 11-23-3— Meaning of terms; specific terms defined
- W. Va. Code § 11-23-3a— Meaning of terms; general rule
- W. Va. Code § 11-23-4— Tax base determined
- W. Va. Code § 11-23-5— Apportionment of tax base
- W. Va. Code § 11-23-5a— Special apportionment rules - financial organizations
- W. Va. Code § 11-23-5b
- W. Va. Code § 11-23-6— Imposition of tax; change in rate of tax
- W. Va. Code § 11-23-7— Persons and other organizations exempt from tax
- W. Va. Code § 11-23-8— Accounting periods and methods of accounting
- W. Va. Code § 11-23-9— Annual returns
- W. Va. Code § 11-23-9a— Method of filing for business taxes
- W. Va. Code § 11-23-10— Extension of time for filing returns
- W. Va. Code § 11-23-11— Time and place for paying tax shown on returns
- W. Va. Code § 11-23-12— Extensions of time for paying tax
- W. Va. Code § 11-23-13— Declaration and payment of estimated tax
- W. Va. Code § 11-23-14— Requirements concerning returns, notices, records and statements
- W. Va. Code § 11-23-15— Signing of returns and other documents
- W. Va. Code § 11-23-16— Place for filing returns or other documents
- W. Va. Code § 11-23-17— Credits against tax; expiration of credits
- W. Va. Code § 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
- W. Va. Code § 11-23-17b— Application of tax credits
- W. Va. Code § 11-23-18— Tax under this article in addition to all other taxes
- W. Va. Code § 11-23-19— Records
- W. Va. Code § 11-23-20— Criminal penalties
- W. Va. Code § 11-23-21— General procedure and administration
- W. Va. Code § 11-23-22— Severability
- W. Va. Code § 11-23-23— Information return and due date thereof; penalty for failure to file, waiver thereof; short taxable year provisions
- W. Va. Code § 11-23-24
- W. Va. Code § 11-23-24a— Tax credit for value-added products from raw agricultural products; regulations; termination of credit
- W. Va. Code § 11-23-25— Credit for consumers sales and service tax and use tax paid
- W. Va. Code § 11-23-26— Effective date
- W. Va. Code § 11-23-27— Credit for franchise tax paid to another state
- W. Va. Code § 11-23-28— Notice of business activities report
- W. Va. Code § 11-23-29
- W. Va. Code § 11-23-30
- W. Va. Code § 11-23-31
- W. Va. Code § 11-23-32
- W. Va. Code § 11-23-33
- W. Va. Code § 11-23-34
- W. Va. Code § 11-23-35
- W. Va. Code § 11-23-36
- W. Va. Code § 11-23-37
- W. Va. Code § 11-23-38
- W. Va. Code § 11-23-39
- W. Va. Code § 11-23-40