Article
Corporation Net Income Tax
- W. Va. Code § 11-24-1— Legislative findings
- W. Va. Code § 11-24-2— Short title; arrangement and classification
- W. Va. Code § 11-24-3— Meaning of terms; general rule
- W. Va. Code § 11-24-3a— Specific terms defined
- W. Va. Code § 11-24-3b— General meaning of definition of the term tax haven for specified jurisdictions
- W. Va. Code § 11-24-4— Imposition of primary tax and rate thereof; effective and termination dates
- W. Va. Code § 11-24-4a— Effect of rate changes during taxable year
- W. Va. Code § 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 deductible interest paid to be added back in determining net income of certain entities
- W. Va. Code § 11-24-5— Corporations exempt from tax
- W. Va. Code § 11-24-6— Adjustments in determining West Virginia taxable income
- W. Va. Code § 11-24-6a— Additional modification increasing federal taxable income; disallowance of deduction taken under IRC §199
- W. Va. Code § 11-24-6b— Decreasing modification reducing federal taxable income for the income of Qualified Opportunity Zone Businesses; effective date
- W. Va. Code § 11-24-6c— Additional modification decreasing federal taxable income; net liability under apportionment
- W. Va. Code § 11-24-7— Allocation and apportionment
- W. Va. Code § 11-24-7a— Special apportionment rules
- W. Va. Code § 11-24-7b— Special apportionment rules - financial organizations
- W. Va. Code § 11-24-8— Accounting periods and methods of accounting
- W. Va. Code § 11-24-9— Credits against primary tax; election of taxpayer; expiration of credit
- W. Va. Code § 11-24-9a— Credits against primary tax; election of taxpayer
- W. Va. Code § 11-24-9b— Limited tax credits - Financial organizations
- W. Va. Code § 11-24-9c— Research and development credit against primary tax
- W. Va. Code § 11-24-10— Credit for hiring of qualified employees by eligible taxpayers engaged in manufacturing
- W. Va. Code § 11-24-10a— Nonrefundable credit for matching contribution to employee’s Jumpstart Savings Account
- W. Va. Code § 11-24-11— Credit for reducing electric or natural gas or water utility rates for low-income residential customers
- W. Va. Code § 11-24-11a— Credit for reducing telephone utility rates for low-income residential customers
- W. Va. Code § 11-24-11b— Credit for utility taxpayers with net operating loss carryovers
- W. Va. Code § 11-24-12— Military incentive tax credit
- W. Va. Code § 11-24-13— Returns; time for filing
- W. Va. Code § 11-24-13a— Method of filing for business taxes
- W. Va. Code § 11-24-13b— Information return for corporations electing to be taxed under subchapter S
- W. Va. Code § 11-24-13c— Determination of taxable income or loss using combined report
- W. Va. Code § 11-24-13d— Determination of the business income of the combined group
- W. Va. Code § 11-24-13e— Designation of surety
- W. Va. Code § 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 election
- W. Va. Code § 11-24-14— Time and place for filing returns and paying tax
- W. Va. Code § 11-24-15— Signing of returns and other documents
- W. Va. Code § 11-24-16— Declarations of estimated tax
- W. Va. Code § 11-24-17— Payments of estimated tax
- W. Va. Code § 11-24-17a
- W. Va. Code § 11-24-18— Extensions of time
- W. Va. Code § 11-24-19— Requirements concerning returns, notices, records and statements
- W. Va. Code § 11-24-20— Report of change in federal taxable income
- W. Va. Code § 11-24-21— Change of election
- W. Va. Code § 11-24-22
- W. Va. Code § 11-24-22a— Tax credit for value-added products from raw agricultural products; regulations; termination of credit
- W. Va. Code § 11-24-23— Credit for consumers sales and service tax and use tax paid
- W. Va. Code § 11-24-23a— Credit for qualified rehabilitated buildings investment
- W. Va. Code § 11-24-23b— Definitions
- W. Va. Code § 11-24-23c— Procedures
- W. Va. Code § 11-24-23d— Standards
- W. Va. Code § 11-24-23e— Carryback, carryforward
- W. Va. Code § 11-24-23f— Credit allowed for specific taxable years
- W. Va. Code § 11-24-23g— Application of credits
- W. Va. Code § 11-24-24— Credit for income tax paid to another state
- W. Va. Code § 11-24-25
- W. Va. Code § 11-24-26
- W. Va. Code § 11-24-27
- W. Va. Code § 11-24-28
- W. Va. Code § 11-24-29
- W. Va. Code § 11-24-30
- W. Va. Code § 11-24-31
- W. Va. Code § 11-24-32
- W. Va. Code § 11-24-33
- W. Va. Code § 11-24-34
- W. Va. Code § 11-24-35
- W. Va. Code § 11-24-36
- W. Va. Code § 11-24-37
- W. Va. Code § 11-24-38— Deposit of revenue
- W. Va. Code § 11-24-39— Disposition of revenue
- W. Va. Code § 11-24-40— Effective date; severability
- W. Va. Code § 11-24-41— General procedure and administration
- W. Va. Code § 11-24-42— Effective date
- W. Va. Code § 11-24-43— Dedication of corporation net income tax proceeds
- W. Va. Code § 11-24-43a— Dedication of tax proceeds to railways
- W. Va. Code § 11-24-44— Tax credit for employers providing child care for employees