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