W. Va. Code ch. 11 – Taxation. | Midpage

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West Virginia Code

Chapter 11

W. Va. Code ch. 11

Taxation.

1Supervision.1AAppraisal of Property.1BAdditional Review of Property Appraisals; Implementation.1CFair and Equitable Property Valuation.2Assessors.3Assessments Generally.4Assessment of Real Property.5Assessment of Personal Property.6Assessment of Public Service Businesses.6APollution Control Facilities Tax Treatment.6BHomestead Property Tax Exemption.6CSpecial Method for Appraising Dealer Vehicle Inventory.6DAlternative-fuel Motor Vehicles Tax Credit.6ESpecial Method for Valuation of Certain Manufacturing Production Property.6FSpecial Method for Appraising Qualified Capital Additions to Manufacturing Facilities.6GAssessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered under a Proportional Registration Agreement.6HValuation of Special Aircraft Property.6ISenior Citizen Property Tax Payment Deferment Act.6JSpecial Method for Valuation of Certain High-technology Property.6KAssessment of Industrial Property and Natural Resources Property.6LSpecial Method for Valuation of Certain Wireless Technology Property.6MCritical Materials Manufacturing Property Tax Treatment.6NSpecial Method for Valuation of Certain High-technology Property.7Capitation Taxes.8Levies.8ACounty-wide Levy for District Debt Service.9Crimes and Penalties.10West Virginia Tax Procedure and Administration Act.10AWest Virginia Office of Tax Appeals.10BTax Penalty and Additions to Tax Amnesty.10CBenefits-funded Purchasing.10DTax Amnesty Program.10ETax Shelter Voluntary Compliance Program.11Estate Taxes.11AInterstate Compromise of Inheritance and Death Taxes.11BInterstate Arbitration of Inheritance and Death Taxes.12Business Registration Tax.12AAnnual Tax on Incomes of Certain Carriers.12BMinimum Severance Tax on Coal.12CCorporate License Tax.12DEstablishment of Office of Business Registration; Creation of Centralized Records.13Business and Occupation Tax.13ASeverance and Business Privilege Tax Act.13BTelecommunications Tax.13CBusiness Investment and Jobs Expansion Tax Credit.13DTax 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.13EBusiness and Occupation Tax Credit for Coal Loading Facilities.13FBusiness and Occupation Tax Credit for Reducing Electric and Natural Gas Utility Rates for Low-income Residential Customers.13GTax Credit for Reducing Telephone Utility Rates for Certain Low-income Residential Customers.13HBusiness and Occupation Tax Credit for Increased Generation of Electricity.13ITax Credit for Employing Former Employees of Colin Anderson Center Who Lost Their Jobs Due to the Closure of Colin Anderson Center.13JNeighborhood Investment Program.13KTax Credit for Agricultural Equipment.13LThe Natural Gas Industry Jobs Retention Act.13MTax Credit for New Value-added Wood Manufacturing Operations.13NTax Credit for New Steel Manufacturing Operations After July 1, 1998.13OTax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998.13PTax Credit for Medical Liability Insurance Premiums.13QEconomic Opportunity Tax Credit.13RStrategic Research and Development Tax Credit.13SManufacturing Investment Tax Credit.13TTax Credit for Combined Claims Made Medical Malpractice Premiums and Medical Malpractice Liability Tail Insurance Premiums Paid.13UHigh-growth Business Investment Tax Credit.13VWorkers' Compensation Debt Reduction Act.13WApprenticeship Training Tax Credits.13XWest Virginia Film Industry Investment Act.13YThe West Virginia Manufacturing Property Tax Adjustment Act.13ZResidential Solar Energy Tax Credit.13AACommercial Patent Incentives Tax Act.13BBWest Virginia Innovative Mine Safety Technology Tax Credit Act.13CCEnergy Intensive Industrial Consumers Revitalization Tax Credit.13DDWest Virginia Farm-to-food Bank Tax Credit.13EECoal Severance Tax Rebate.13FFTax Credit for Donation or Sale of Vehicle.13GGDownstream Natural Gas Manufacturing Investment Tax Credit of 2020.13HHThe West Virginia Natural Gas Liquids Property Tax Adjustment Act.13IIThe High-wage Growth Business Tax Credit Act.13JJWest Virginia Volunteer Firefighter Tax Credit Act.13KKWest Virginia Tax Credit for Federal Excise Tax Imposed upon Small Arms and Ammunition Manufacturers.13LLIndustrial Advancement Act.13MMWest Virginia Property Tax Adjustment Act.14Gasoline and Special Fuel Excise Tax.14AMotor Carrier Road Tax.14BInterstate Fuel Tax Agreement.14CMotor Fuel Excise Tax.15Consumers Sales and Service Tax.15AUse Tax.15BStreamlined Sales and Use Taxes.16Nonintoxicating Beer.17Tobacco Products Excise Tax Act.18Excise Tax on Use, Consumption or Storage of Cigarettes.19Soft Drinks Tax.20Reciprocal Enforcement.21Personal Income Tax.21AAdditional Income Taxes Due to Federal Partnership Adjustments.22Excise Tax on Privilege of Transferring Real Property.23Business Franchise Tax.24Corporation Net Income Tax.25Tax Relief for Elderly Homeowners and Renters.26Health Care Provider Medicaid Tax.27Health Care Provider Taxes.28Post-coal Mine Site Business Credit.