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