Partnertax.ai Start free trial

us-wv/regs

878 sections.

Series 01A — Valuation of Farmland and Structures Situated Thereon for Ad Valorem Property Tax Purposes

Series 01H — Valuation of Timberland and Managed Timberland

Series 01I — Valuation Of Active And Reserve Coal Property For Ad Valorem Property Tax Purposes

Series 01J — Valuation of Producing and Reserve Oil, Natural Gas Liquids, and Natural Gas for Ad Valorem Property Tax Purposes

Series 01K — Valuation Of Natural Resources other Than Coal, Oil Or Natural Gas For Ad Valorem Property Tax Purposes

Series 01M — Valuation of Public Utility Property for Ad Valorem Property Tax Purposes

Series 01N — Valuation Of vehicles, watercraft, And aircraft For ad valorem property tax purposes

Series 01P — Valuation of Commercial and Industrial Real and Personal Property for Ad Valorem Property Tax Purposes

Series 01Q — Appointment of Special Assessors by State Tax Commissioner

Series 02 — Electronic Data Processing System Network For Property Tax Administration

Series 03 — Exemption Of property from ad valorem property taxation

Series 03B — Procedures For when The tax commission orders A county assessor Or county commission Or both To comp

Series 04 — Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat

Series 06 — Pollution Control Facilities

Series 06D — Alternative-Fuel Motor Vehicle Tax Credit

Series 06F — Property Tax Valuation Of Certain Manufacturing Property

Series 10 — Exceptions To confidentiality Of taxpayer information, disclosure Of certain taxpayer information

Series 10B — Payment Of Taxes By Credit Card Or Debit Card

Series 10D — Use and Acceptance of Electronic Records

Series 10F — Payment of Taxes by Electronic Funds Transfer

Series 10G — Alternative Resolution of Tax Disputes

Series 10J — Abusive Tax Shelters

Series 10K — Combined Returns Pursuant To an Investigation By The Tax Commissioner

Series 10L — Claiming Tax Refund or Credit

Series 12B — Registration Of Transient Vendors

Series 12D — Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes

Series 13 — Business And Occupational Tax

Series 13A — Severance Tax

Series 13AA — Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes

Series 13AB — Reduced Severance Tax Rates For Thin Seams Of Coal

Series 13AC — Reduced Severance Tax Rates for Thermal or Steam Coal

Series 13DD — Farm-To-Food Bank Tax Credit

Series 13FF — Tax Credit for Providing Vehicles to Low-Income Workers

Series 13GG — Downstream Natural Gas Manufacturing Investment Tax Credit

Series 13II — High-Wage Growth Business Tax Credit

Series 13J — Tax Credit For Qualified Agricultural Equipment

Series 13KK — West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers

Series 13X — West Virginia Film Industry Investment Act

Series 14B — International Fuel Tax Agreement

Series 14C — Motor Fuel Excise Tax

Series 15 — Consumer Sales And Service Tax And Use Tax

Series 15A — Baby-Sitting Services Exemption

Series 15B — Nails And Fencing Exemption For Commercial Production Of Agricultural Product

Series 15C — Consumers Sales and Service Tax and Use Tax - Drugs, Durable Medical Goods, Mobility Enhancing Equipment and Prosthetic Devices Per Se Exemption; Motor Vehicles Per Se Exemption

Series 15D — Services Of Certain Community-Based Nonprofit Service Organizations Exempt from Tax

Series 15F — Sales Tax Holiday

Series 15H — Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food

Series 15I — Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster

Series 15J — Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities

Series 15K — Aircraft Operated Under a Fractional Ownership Program

Series 15L — Exemption for Repair, Remodeling, and Maintenance of Aircraft

Series 15M — Vendor Absorption or Assumption of Sales and Use Tax

Series 16 — Bingo

Series 16A — On-Line Bingo and Raffles

Series 17 — Tobacco Products Excise Tax

Series 21 — Personal Income Tax

Series 21A — Personal Income Tax Low Income Exclusion

Series 21B — Citizen Tax Credit for Property Taxes Paid

Series 21C — Method of Claiming the Qualified Rehabilitated Buildings Investment Credit

Series 21F — The Coal Severance Tax Rebate

Series 21G — Income Tax Paid at the Entity Level by Electing Pass-Through Entities

Series 21H — Income Tax Credits for Property Taxes Paid

Series 22 — Property Transfer Tax

Series 24 — Corporation Net Income Tax

Series 26 — Municipal Business And Occupational Tax

Series 27 — Service Of Notice

Series 28 — Municipal Sales and Use Tax Administration

Series 29 — Special Reclamation Tax Credit

Series 35 — Charitable Raffle Boards And Games

Series 36 — Preneed Cemetery Companies

Series 37 — Charitable Raffles

Series 39 — Electronic Filing And Payment Of Special District Excise Tax

Series 40 — Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs

Series 41 — Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax

Series 42 — Personnel Rule for the Tax Division

Series 43 — Special Valuation Method for Certain Wireless Technology Property

Series 49 — Administration of Tax on Purchases of Wine and Liquor Inside and Outside of Municipalities

Series 50C — Exchange of Information Pursuant to Written Agreement

Series 50G — Exchange Of Information Agreement Between The State Tax Department And The Department Of Commerce, The Department Of Transportation And The Department Of Environmental Protection

Series 99 — Privilege Tax On Sales Of Hemp-Derived Cannabinoid and Kratom Products