West Virginia Code Chapter 11. Taxation
Current as of January 01, 2024 | Updated by FindLaw Staff
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- 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 6L. Special Method for Valuation of Certain Wireless Technology 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 13DD. West Virginia Farm-To-Food Bank Tax Credit
- Article 13EE. Coal Severance Tax Rebate
- Article 13FF. Tax Credit for Donation or Sale of Vehicle
- Article 13GG. Downstream Natural Gas Manufacturing Investment Tax Credit of 2020
- Article 13HH. The West Virginia Natural Gas Liquids Property Tax Adjustment Act
- Article 13II. The High-Wage Growth Business Tax Credit Act
- Article 13JJ. West Virginia Volunteer Firefighter Tax Credit Act
- Article 13KK. West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers
- Article 13LL. Industrial Advancement Act
- Article 13MM. West Virginia Property Tax Adjustment Act
- 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 21A. Additional Income Taxes Due to Federal Partnership Adjustments
- 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 27. Health Care Provider Taxes
- Article 28. Post-Coal Mine Site Business Credit
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