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