West Virginia Code Chapter 11. Taxation

This is FindLaw's hosted version of West Virginia Code Chapter 11. Taxation. Use this page to navigate to all sections within Chapter 11. Taxation. Expand sections by using the arrow icons.

  • Article 1. Supervision
  • Article 1A. Appraisal of Property
  • Article 1B. Additional Review of Property Appraisals;  Implementation
  • Article 1C. Fair and Equitable Property Valuation
  • Article 2. Assessors
  • Article 3. Property Tax Assessments Generally
  • Article 4. Assessment of Real Property
  • Article 5. Assessment of Personal Property
  • Article 6. Assessment of Public Service Businesses
  • Article 6A. Pollution Control Facilities Tax Treatment
  • Article 6B. Homestead Property Tax Exemption
  • Article 6C. Special Method for Appraising Dealer Vehicle Inventory
  • Article 6D. Alternative-Fuel Motor Vehicles Tax Credit
  • Article 6E. Special Method for Valuation of Certain Manufacturing Production Property
  • Article 6F. Special Method for Appraising Qualified Capital Additions to Manufacturing Facilities
  • Article 6G. Assessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered Under A Proportional Registration Agreement
  • Article 6H. Valuation of Special Aircraft Property
  • Article 6J. Special Method for Valuation of Certain High-Technology Property
  • Article 6K. Assessment of Industrial Property and Natural Resources Property
  • Article 7. Capitation Taxes
  • Article 8. Levies
  • Article 9. Crimes and Penalties
  • Article 10. West Virginia Tax Procedure and Administration Act
  • Article 10A. West Virginia Office of Tax Appeals
  • Article 10B. Tax Penalty and Additions to Tax Amnesty
  • Article 10C. Benefits-Funded Purchasing
  • Article 10D. Tax Amnesty Program
  • Article 10E. Tax Shelter Voluntary Compliance Program
  • Article 11. Estate Taxes
  • Article 11A. Interstate Compromise of Inheritance and Death Taxes
  • Article 11B. Interstate Arbitration of Inheritance and Death Taxes
  • Article 12. Business Registration Tax
  • Article 12A. Annual Tax on Incomes of Certain Carriers
  • Article 12B. Minimum Severance Tax on Coal
  • Article 12C. Corporate License Tax
  • Article 12D. Establishment of Office of Business Registration;  Creation of Centralized Records
  • Article 13. Business and Occupation Tax
  • Article 13A. Severance and Business Privilege Tax Act
  • Article 13C. Business Investment and Jobs Expansion Tax Credit
  • Article 13D. Tax 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
  • Article 13E. Business and Occupation Tax Credit for Coal Loading Facilities
  • Article 13F. Business and Occupation Tax Credit for Reducing Electric and Natural Gas Utility Rates for Low-Income Residential Customers
  • Article 13G. Tax Credit for Reducing Telephone Utility Rates for Certain Low-Income Residential Customers
  • Article 13I. Tax Credit for Employing Former Employees of Colin Anderson Center Who Lost Their Jobs Due to the Closure of Colin Anderson Center
  • Article 13J. Neighborhood Investment Program
  • Article 13K. Tax Credit for Agricultural Equipment
  • Article 13L. The Natural Gas Industry Jobs Retention Act
  • Article 13M. Tax Credit for New Value-Added Wood Manufacturing Operations
  • Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998
  • Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1999
  • Article 13P. Tax Credit for Medical Liability Insurance Premiums
  • Article 13Q. Economic Opportunity Tax Credit
  • Article 13R. Strategic Research and Development Tax Credit
  • Article 13S. Manufacturing Investment Tax Credit
  • Article 13T. Tax Credit for Combined Claims Made Medical Malpractice Premiums and Medical Malpractice Liability Tail Insurance Premiums Paid
  • Article 13U. High-Growth Business Investment Tax Credit
  • Article 13V. Workers' Compensation Debt Reduction Act
  • Article 13W. Apprenticeship Training Tax Credits
  • Article 13X. West Virginia Film Industry Investment Act
  • Article 13Y. The West Virginia Manufacturing Property Tax Adjustment Act
  • Article 13Z. Residential Solar Energy Tax Credit
  • Article 13AA. Commercial Patent Incentives Tax Act
  • Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act
  • Article 13CC. Energy Intensive Industrial Consumers Revitalization Tax Credit
  • Article 14A. Motor Carrier Road Tax
  • Article 14B. International Fuel Tax Agreement
  • Article 14C. Motor Fuel Excise Tax
  • Article 15. Consumers Sales and Service Tax
  • Article 15A. Use Tax
  • Article 15B. Sales and Use Tax Administration
  • Article 16. Nonintoxicating Beer
  • Article 17. Tobacco Products Excise Tax Act
  • Article 19. Soft Drinks Tax
  • Article 20. Reciprocal Enforcement
  • Article 21. Personal Income Tax
  • Article 22. Excise Tax on Privilege of Transferring Real Property
  • Article 23. Business Franchise Tax
  • Article 24. Corporation Net Income Tax
  • Article 25. Tax Relief for Elderly Homeowners and Renters
  • Article 26. Health Care Provider Medicaid Tax
  • Article 27. Health Care Provider Taxes

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