West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

2,057 sections.

11-1-1 Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
11-1-1A Provision of legal services
11-1-1B Training of employees
11-1-2 General duties and powers of commissioner; appraisers
11-1-2A Refund of taxes erroneously collected
11-1-2B Housing index requirements
11-1-3 Aiding board of public works, Auditor and treasurer
11-1-4 Biennial report of commissioner; fiscal officers to furnish information
11-1-4A Powers of Tax Commissioner as to tax and revenue statistics
11-1-5 Misconduct or negligence of officers
11-1-6 Forms and instructions for assessors
11-1-7 Assistance to commissioner by prosecuting attorney
11-1-8 11-1-8
11-1-9 Holders of short-term permits and licenses to sell; rulemaking
11-1A-1 Tax Commissioner to appraise property to ascertain value; relating reappraisal to specified base year; powers and duties of Tax Commissioner regarding statewide reappraisals
11-1A-2 Base year for first reappraisal
11-1A-3 Definitions
11-1A-4 Identification of property to be appraised; persons required to make return
11-1A-5 Property excepted from listing for appraisal
11-1A-6 Supplemental information required to be filed
11-1A-7 When valuations not certified
11-1A-8 Ascertainment of assessed value as of July 1, 1983
11-1A-9 Subsequent alterations in property; economic change
11-1A-10 Valuation of farm property
11-1A-11 Valuation of certain classes or species of property; reserve coal properties; oil producing properties; gas producing properties; timberland; active mining mineral interest; commercial real property and industrial land; commercial and industrial furniture, fixtures, machinery and equipment; intangible personal property; public utility property; vehicles, watercraft and aircraft
11-1A-12 Division of functions between the Tax Commissioner and assessor; local exceptions to value; revisions by Tax Commissioner; participation by assessor in hearings and appeals
11-1A-13 Assurance of fair treatment
11-1A-14 Release of results of statewide reappraisal; legislative rule regarding changes in quality or quantity of property; publication and certification of statewide reappraisal
11-1A-15 Appraisal of property; lists to county officials
11-1A-16 Administrative review of appraisal
11-1A-17 Review of appraisal by the county commission sitting as an administrative appraisal review board
11-1A-18 Review by circuit court on certiorari
11-1A-19 Subsequent statewide reappraisals required
11-1A-20 Cooperation of other agencies of state and local government
11-1A-21 Electronic data processing system network for property tax administration
11-1A-22 Phase-in, determination thereof, application and limitations
11-1A-23 Confidentiality and disclosure of property tax returns and return information; offenses; penalties
11-1A-24 Creation and use of appraisal manual
11-1A-25 11-1A-25
11-1A-26 Appraisal of corporate property; reports to Tax Commissioner by corporations
11-1A-27 11-1A-27
11-1A-28 Review appraisal requirements; qualifications of review appraisers with respect to residential property; review appraisers to be competent witnesses
11-1A-29 Requirements for state employees and employees of designated agents; legislative findings; modification of existing contract for mass appraisal; exemption of certain appraisal employees of Tax Commissioner from civil service
11-1A-29A Duty of Tax Commissioner, assessors, sheriffs and county commissions in valuation of property
11-1A-30 Severability
11-1B-1 Legislative findings and intent
11-1B-2 Application of article
11-1B-3 Definitions
11-1B-4 Appraisal of property
11-1B-5 Preparation of property list by Tax Commissioner; publication by sheriff
11-1B-6 Notice of appraised values of real property to owner by Tax Commissioner; content; form
11-1B-7 Additional newspaper, radio and television advertising required
11-1B-8 Review by county commission; petition therefore; hearing; decision
11-1B-9 Agreements by owner, Tax Commissioner and assessor; stipulations; agreed values to be used as appraised values
11-1B-10 Property tax appraisement consultants; assignment; duties; recommendations to Tax Commissioner
11-1B-11 The right of other property owners or assessor to petition for review or intervene
11-1B-12 Time of decision by county commission
11-1B-13 Duty of assessor to assist county commission; inventory of flood damaged property
11-1B-14 Review by circuit court on certiorari
11-1B-15 Right of Tax Commissioner, assessor or property owner to review of newly discovered matters; limitations
11-1B-16 Reimbursement of costs to assessor and sheriff
11-1B-17 Report by county commission required; reports to Legislature
11-1B-18 Appraisal of property; date of implementation; assessor to make assessments
11-1B-19 Extending the period for hearings in certain cases; limitations; extending period of final determination of certain cases; validation of certain determinations; duty of assessor and Tax Commissioner with respect to certain overvalued or undervalued property; construction of section
11-1C-1 Legislative findings
11-1C-1A Further legislative findings and declarations; effect of declarations and clarification of chattel interests in real or tangible personal property
11-1C-1B Phase-out of taxation of intangible personal property
11-1C-2 Definitions
11-1C-3 Property valuation training and procedures commission generally; appointment; term of office; meetings; compensation
11-1C-4 Commission powers and duties; rulemaking
11-1C-5 Tax Commissioner powers and duties
11-1C-5A Rules
11-1C-5B 11-1C-5B
11-1C-6 Required training for assessors, their staffs and county commissioners
11-1C-7 Duties of county assessors; property to be appraised at fair market value; exceptions; initial equalization; valuation plan
11-1C-8 Additional funding for assessors' offices; maintenance funding
11-1C-9 Periodic valuations
11-1C-10 Valuation of industrial property and natural resources property by Tax Commissioner; managed timberland; rulemaking authority; penalties; methods; values sent to assessors
11-1C-11 Managed timberland; findings, purposes and declaration of legislative intent; implementation; inspection and determination of qualification; creation of online application renewal form; rulemaking authority
11-1C-11A Certification of managed timberland; assessment of property; penalty for failure to comply
11-1C-11B Valuation; rulemaking; aggrieved person and taxpayer protests; exhaustion of remedies; compliance inspection; notice of revocation; appeal; effective date
11-1C-11C Valuation of oil and gas drilling rigs
11-1C-12 Board of equalization and review; assessments; board of public works
11-1C-13 Severability
11-1C-14 Confidentiality and disclosure of return information to develop or maintain a mineral mapping or geographic information system; offenses; penalties
11-2-1 Assessment districts and assessors
11-2-2 Deputy assessors
11-2-3 Selection of deputy assessors
11-2-4 Apportionment of work
11-2-5 [Repealed]
11-2-5A 11-2-5A
11-2-6 Correction of lists by assessor
11-2-7 State and local meetings
11-2-8 Records of assessor
11-2-9 List of violations furnished prosecuting attorney
11-2-10 11-2-10
11-2-11 Exception
11-3-1 Time and basis of assessments; true and actual value; default; reassessment; special assessors; criminal penalty
11-3-1A Magisterial districts as tax districts; legislative findings; terms defined
11-3-1B Recordation of plat or designation of land use not to be basis for assessment; factors for valuation; legislative rule; effective dates
11-3-2 Canvass by assessor; lists of property
11-3-2A Notice of increased assessment required for real property; exceptions to notice
11-3-3 Who to furnish property list
11-3-3A Building or real property improvement notice; notice filed with assessors; when not required; penalties
11-3-4 11-3-4
11-3-5 Correction of previous property books; entry of omitted property
11-3-5A Notification to assessor of changed use; independent action of director; penalties; effective date
11-3-6 Statements of assessed valuations for municipalities and boards of education; extension of levies
11-3-7 Fixtures and machinery
11-3-7A Chattel interests in real and tangible personal property
11-3-8 Who deemed owner for purposes of taxation
11-3-9 Property exempt from taxation
11-3-10 Failure to list property, etc.; collection of penalties and forfeitures
11-3-10A 11-3-10A
11-3-10B Exemption of bank deposits and money from forfeitures and penalties
11-3-11 Making or correction of list by assessor
11-3-12 Assessment of corporate property; reports to assessors by corporations
11-3-13 Entry of corporate property by assessor
11-3-14 Assessment of stock, realty and tangible personal property of banks
11-3-14A Taxation of building and loan associations and federal savings and loan associations
11-3-15 Assessment of capital used in trade or business by natural persons or unincorporated businesses
11-3-15A Assessment of property of limited liability companies
11-3-15B Notice of increase in assessed value of business personal property
11-3-15C Petition for assessor review of improper valuation of real property
11-3-15D Administrative review of tangible personal property valuation by assessor
11-3-15E Contents of petition based on income approach to value of real property
11-3-15F Rejection of petition; amended petition; appeal options
11-3-15G Meeting between assessor and petitioner
11-3-15H Ruling on petition
11-3-15I Petitioner’s right to appeal
11-3-16 Totals of property books
11-3-17 Assessment of property of assessor and deputies
11-3-18 Tax assessment and collection when emergency exists
11-3-19 Property books; time for completing; extension of levies; copies
11-3-20 False entries in property books
11-3-21 Violations where no penalty prescribed
11-3-22 Expenses of assessors
11-3-23 Alterations in property books
11-3-23A Informal review and resolution of classification, taxability and valuation issues
11-3-24 Review and equalization by county commission
11-3-24A Protest of classification or taxability to assessor; appeal to Tax Commissioner, appeal to Office of Tax Appeals
11-3-24B Board of Assessment Appeals
11-3-25 Relief in circuit court against erroneous assessment
11-3-25A Payment of taxes that become due while appeal is pending
11-3-25B Appeal to Office of Tax Appeals
11-3-26 Contents and effect of order granting relief
11-3-27 Relief in county commission from erroneous assessments
11-3-28 Definitions
11-3-29 Levies to be based only on values ascertained
11-3-30 Exception
11-3-31 Generally applied, and usual and customary practices and procedures utilized by assessors prior to July 2, 1982; limit of liability
11-3-32 Effective date of amendments
11-3-33 Rules
11-4-1 Land books to contain separate lists; entry of town lots; entry separately for districts
11-4-2 Form of landbooks
11-4-3 Definitions
11-4-4 Making out land books; using copy of last landbook; correcting errors
11-4-5 Information to be obtained from landowners by assessor; corrections in landbook of previous year
11-4-6 Transfers on books
11-4-7 Entry of lands acquired from different sources
11-4-8 Lists of transfers of title for assessors
11-4-9 Assessment of different estates; undivided interests
11-4-10 Land and buildings assessed separately; town lots; back taxing of omitted buildings
11-4-11 New buildings
11-4-12 Assessment of decedent's lands
11-4-13 Lands purchased at tax sale for state or by an individual
11-4-14 Assessment of lands lying in more than one county
11-4-15 Assessment upon conveyance of part of tract lying in more than one county
11-4-16 Assessment upon conveyance of part of tract lying in more than one district
11-4-17 Consolidation of contiguous tracts or mineral or timber interests
11-4-18 Division or consolidation of tracts for segregation
11-4-19 Land taken for public road or railroad
11-4-20 Ferries
11-4-21 11-4-21
11-5-1 What personal property taxable
11-5-2 Personal property books
11-5-3 Definitions
11-5-4 In what district personalty assessed
11-5-5 Valuation of credits and investments
11-5-6 Property or stock of corporations
11-5-7 Household furniture
11-5-8 Assessment of transients selling goods
11-5-9 Ascertainment of property held under order of court
11-5-10 Entry of omitted personalty taxes
11-5-10A Release of taxes, interest and charges, on bank deposits and money not assessed prior to November 4, 1958
11-5-11 Mobile homes used by the owner for residential purposes and located on land not owned by the mobile homeowner
11-5-12 Mobile homes situate upon property owned by a person other than owner of mobile home
11-5-13 Exemption of inventory and warehouse goods
11-5-13A Application of exemption to finished goods in warehouse
11-5-14 Assessment of motor vehicles previously titled jointly by married couples following final divorce order
11-5-15 Dealer collection of fees on heavy equipment rental inventory
11-6-1 Returns of property to board of public works
11-6-2 Same -- Railroads
11-6-3 Same -- Toll bridges
11-6-4 Same -- Car line companies
11-6-5 Same -- Pipeline companies
11-6-6 Same -- Express companies
11-6-7 Same -- Telegraph and telephone companies
11-6-7A 11-6-7A
11-6-7B 11-6-7B
11-6-8 Form and manner of making return; failure to make return; criminal penalty
11-6-9 Compelling such return; procuring information and tentative assessments by Tax Commissioner
11-6-10 Failure to give information required by board of public works; criminal penalty
11-6-11 Valuation of property by board
11-6-11A Adjustment of valuation by board
11-6-11B 11-6-11B
11-6-11C 11-6-11C
11-6-11D 11-6-11D
11-6-11E 11-6-11E
11-6-12 Appeal from valuation by board
11-6-12A Relief from erroneous assessments
11-6-13 Apportionment of value among counties, districts and municipalities
11-6-13A 11-6-13A
11-6-13B 11-6-13B
11-6-13C 11-6-13C
11-6-13D 11-6-13D
11-6-13E 11-6-13E
11-6-13F 11-6-13F
11-6-13G 11-6-13G
11-6-13H 11-6-13H
11-6-13I 11-6-13I
11-6-13J 11-6-13J
11-6-14 Certification of levies to Auditor
11-6-15 Failure of officers to perform duties as to property of public service corporations
11-6-16 Entry of assessment by Auditor of property of such public service businesses
11-6-17 Injunction to restrain collection of tax
11-6-18 Payment of assessment by owner or operator
11-6-19 Accounting by sheriff for district and municipal taxes from public service corporations
11-6-20 No release of taxes assessed against such corporations
11-6-21 Accounting for levies against public service corporations
11-6-22 Certification by Auditor of amount chargeable to sheriff from levies against public service corporations; payment of amount due municipality
11-6-23 Lien of taxes; notice; collection by suit
11-6-24 Assessment of buildings and real estate of public service corporations
11-6-25 Exception
11-6-26 Operating fund for public utilities division in Auditor’s Office
11-6-27 Public utilities tax loss restoration fund
11-6A-1 Declaration of policy
11-6A-2 Definition
11-6A-3 Tax treatment of pollution control facilities
11-6A-4 Regulations
11-6A-5 Coal waste disposal power projects
11-6A-5A Wind power projects
11-6B-1 Purpose
11-6B-2 Definitions
11-6B-3 Twenty thousand dollar homestead exemption allowed
11-6B-4 Claim for exemption; renewals; waiver of exemption
11-6B-5 Determination; notice of denial of claim or exemption
11-6B-6 Appeals procedure
11-6B-7 Property tax books
11-6B-8 11-6B-8
11-6B-9 Forms, instructions and regulations
11-6B-10 Criminal penalties; restitution
11-6B-11 Severability
11-6B-12 Effective date
11-6C-1 Inventory included within scope of article
11-6C-2 Method for determining market value of dealer vehicle inventory, dealer motorboat inventory, farm equipment dealers inventory, daily passenger rental car inventory and house trailer and factory-built homes inventory
11-6C-3 Owner to file return estimating market value
11-6C-4 Determination of tax on dealer vehicle inventory, daily passenger rental car inventory, dealer motorboat inventory, farm equipment dealers inventory or house trailer and factory-built homes inventory
11-6C-5 Intent of this article; Tax Commissioner to promulgate rules
11-6D-1 Legislative findings and purpose
11-6D-2 Definitions
11-6D-3 Credit allowed for alternative-fuel motor vehicles and qualified alternative-fuel vehicle refueling infrastructure; application against personal income tax, business franchise tax or corporate net income tax; effective date
11-6D-4 Eligibility for credit
11-6D-5 Amount of credit for alternative-fuel motor vehicles
11-6D-6 Amount of credit for qualified alternative-fuel vehicle refueling infrastructure
11-6D-7 Duration of availability of credit
11-6D-8 Commissioner to design forms and schedules; promulgation of rules
11-6D-9 Carryover credit allowed; recapture of credit
11-6E-1 Short title
11-6E-2 Definitions
11-6E-3 Valuation of specialized manufacturing production property
11-6E-4 Initial determination by county assessor
11-6E-5 Protest and appeal
11-6E-6 Effective date
11-6F-1 Legislative findings
11-6F-2 Definitions
11-6F-3 Tax treatment of certified capital addition property
11-6F-4 Application and certification
11-6F-5 Authority to propose rules
11-6F-6 Effective date, expiration of two-mile limitation
11-6G-1 11-6G-1
11-6G-2 Disclosure of required information to the Tax Commissioner
11-6G-3 Interstate motor vehicle business; calculation of tax
11-6G-3A Reduced fees for portion of year
11-6G-3B Reduced fees for transfer of vehicles
11-6G-4 Form and manner of making disclosure; failure to make disclosure; criminal penalty
11-6G-5 Compelling such disclosure; procuring information and tentative assessments by motor vehicles commissioner
11-6G-6 Failure to give information required by motor vehicles commissioner; criminal penalty
11-6G-7 Adjustment of valuation by interstate commerce appeals board
11-6G-8 Appeal from valuation by board
11-6G-9 Certification of levies to Auditor
11-6G-10 Failure of officers to perform duties as to property of interstate motor vehicle corporations
11-6G-11 Injunction to restrain collection of tax
11-6G-12 Payment of assessment by owner or operator
11-6G-13 No release of taxes assessed against such corporations
11-6G-14 Accounting for levies against interstate commercial motor vehicle corporations
11-6G-15 Certification by Auditor of amount chargeable to sheriff from levies against interstate motor vehicles; payment of amount due municipality
11-6G-16 Lien of taxes; notice; collection by suit
11-6G-17 Operating fund for interstate commerce disclosure division in Auditor's office
11-6G-18 Severability
11-6H-1 Short title
11-6H-2 Definitions
11-6H-3 Valuation of special aircraft property
11-6H-4 Initial determination by county assessor
11-6H-5 Protest and appeal
11-6H-6 Report on economic benefit
11-6H-7 Effective date
11-6I-1 11-6I-1
11-6I-2 11-6I-2
11-6I-3 11-6I-3
11-6I-4 11-6I-4
11-6I-5 11-6I-5
11-6I-6 11-6I-6
11-6I-7 11-6I-7
11-6I-8 11-6I-8
11-6I-9 11-6I-9
11-6I-10 11-6I-10
11-6I-11 11-6I-11
11-6J-1 Short title
11-6J-2 Definitions
11-6J-3 Valuation of certain specialized high-technology property
11-6J-4 Initial determination by county assessor
11-6J-5 Protest and appeal
11-6J-6 Effective date
11-6J-7 Report on economic benefit
11-6K-1 Time and basis of assessments; true and actual value; and returns of property to Tax Commissioner
11-6K-2 Definitions
11-6K-3 Form and manner of making return; failure to timely make return; penalties
11-6K-4 Review of returns; procuring information for tentative appraisals; tentative appraisals by Tax Commissioner; notification to taxpayers
11-6K-5 Informal petition to Tax Commissioner for review of tentative appraisals
11-6K-6 Final appraisal of industrial property and natural resources property by Tax Commissioner; appraisals sent to assessors; appeals of Tax Commissioner's appraisals
11-6K-7 Effective date
11-6K-8 Rules
11-6L-1 Short title
11-6L-2 Definitions
11-6L-3 Limited-time valuation of certain specialized wireless technology property
11-6L-4 Initial determination; protest and appeal
11-6L-5 Effective date
11-6M-1 Property Tax Treatment of Silicon and Silicon Carbide Manufacturing Equipment
11-6M-2 Rulemaking and Administration by Tax Commissioner
11-6M-3 Effective Date and Sunset Date
11-6N-1 Legislative findings and purpose
11-6N-2 Definitions
11-6N-3 Returns of property of high impact data centers to Board of Public Works
11-6N-4 Special Rules for Tax Distribution of High Impact Data Centers
11-6N-5 Termination
11-7-1 Collection of capitation taxes for tax year 1970; effective date; legislative intent
11-8-1 Declarations
11-8-2 Legislative findings
11-8-3 Purposes
11-8-4 Definition of taxing units
11-8-5 Classification of property for levy purposes
11-8-6 Aggregate of taxes on different classifications; taxing units authorized to lay levies
11-8-6A Levies on each classification by Board of Public Works
11-8-6B Maximum levies on each classification by county courts; order of levies
11-8-6C Maximum levies on each classification by county boards of education; order of levy; exceeding levy for school bond issues
11-8-6D Maximum levies on each classification by municipalities; order of levy
11-8-6E Effect on regular levy rate when appraisal results in tax increase; public hearings
11-8-6F Regular school board levy rate; creation and implementation of Growth County School Facilities Act; creation of Growth County School Facilities Act Fund
11-8-6G Effect on special levy rates when appraisal results in tax revenue increase; public hearings
11-8-7 Increase of current expense levies when debt levies not required
11-8-8 Levies by board of public works; certification
11-8-9 Meetings of local levying bodies
11-8-10 Levy estimate by county court; certification to Tax Commissioner and publication
11-8-10A Adjourned session of county court to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded indebtedness, second for indebtedness not bonded, then for current expenses
11-8-11 Certification of levy order; duties of clerk, assessor and collecting officer; delinquent lists
11-8-12 Levy estimate by board of education; certification and publication
11-8-12A Adjourned session of board of education to hear objections to proposed levies; approval of estimate and levy by Tax Commissioner; first levy for bonded and other indebtedness and indebtedness not bonded, second for Permanent Improvement Fund, then for current expenses
11-8-13 Certification of levy order to Tax Commissioner and county superintendent; reports by superintendent of levies; extension and collection of levies
11-8-14 Levy estimate by municipality; certification to Tax Commissioner and publication
11-8-14A Adjourned session of municipal governing body to hear objections; approval of levies by Tax Commissioner; first levy for bonded indebtedness and indebtedness not bonded, then for current expenses
11-8-14B Levy of additional tax
11-8-15 Certification of municipal levies
11-8-16 What order for election to increase levies to show; vote required; amount and continuation of additional levy; issuance of bonds
11-8-16A 11-8-16A
11-8-17 Special levy elections; notices; conduct of election; supplies; canvass of returns; form of ballot
11-8-18 Tax commissioner to furnish forms of statements and Attorney General to furnish forms for elections
11-8-19 11-8-19
11-8-19A 11-8-19A
11-8-20 Levy apportioned to taxing district for current expense but not needed may be used for its debt purposes or passed on to lesser taxing district for debt purposes
11-8-21 Amount of levy, with consent of Tax Commissioner, when fiscal body required by law to levy for indebtedness, property within municipality not being subject to levy
11-8-22 Supersedeas to levy order; rescission or reversal; return of money collected; recovery by action
11-8-23 Statement of fiscal body when levies not sufficient to meet requirements of existing contractual indebtedness
11-8-24 Petition for review of findings of tax commissioner and levy order; notice of intention to file; intervention; hearing and findings; appeal to Supreme Court of Appeals; refund if liens found excessive; recovery by action
11-8-25 Funds expended only for purposes for which raised
11-8-25A Right of county court to expend surplus funds for equalization and revaluation
11-8-26 Unlawful expenditures by local fiscal body
11-8-26A Revision of levy estimate
11-8-27 When indebtedness, contracts or drafts are void
11-8-28 Suit to recover unlawful expenditure or to cancel obligation
11-8-29 Personal liability of official participating in unlawful expenditure
11-8-30 Recovery of unlawful expenditure from participating official by action; costs
11-8-31 Criminal liability of official violating provisions of article; proceeding for removal
11-8-31A Recovery of attorneys' fees authorized
11-8-32 Publication
11-8-33 Exceptions as to fiscal year beginning July 1, 1961, and as to city of Huntington
11-8A-1 11-8A-1
11-9-1 Short title; arrangement; classification
11-9-2 Application of this article
11-9-2A Criminal investigation division established; funding of same
11-9-3 Definitions
11-9-4 Failure to pay tax or file return or report
11-9-5 Failure to account for and pay over another's tax
11-9-6 Failure to collect or withhold tax
11-9-7 False statements to purchasers, lessees, or employees relating to tax
11-9-8 Willful failure to maintain records or supply information; misuse of exemption certificate
11-9-9 Aiding, abetting, assisting or counseling in criminal violation
11-9-10 Attempt to evade tax
11-9-11 Engaging in business without payment of business franchise registration tax; posting business franchise registration certificate
11-9-12 Engaging in business without a business franchise registration certificate
11-9-13 Release on probation; conditions of probation
11-9-14 Venue
11-9-15 Limitation on prosecution
11-9-16 Effective date; former law preserved for certain purposes
11-9-17 Severability
11-10-1 Legislative findings
11-10-2 Short title; arrangement and classification
11-10-3 Application of this article
11-10-4 Definitions
11-10-5 General power; regulations and forms
11-10-5A Investigations
11-10-5AA Confidentiality of information obtained during telecommunications tax study
11-10-5B Subpoena and subpoena duces tecum
11-10-5BB Applying lottery prizes to tax liabilities
11-10-5C Returns by Tax Commissioner
11-10-5CC Disclosure of certain tax information to Commissioner of Highways
11-10-5D Confidentiality and disclosure of returns and return information
11-10-5DD Disclosure of certain tax information pursuant to written agreements with state agencies purchasing or leasing goods or services or the Enterprise Resource Planning Board to facilitate purchasing; and the State Auditor
11-10-5E Service of notice
11-10-5EE Limitations on claiming credits and rebates; rulemaking
11-10-5F Timely filing and paying
11-10-5G Time for performance of acts where last day falls on Saturday, Sunday or legal holiday
11-10-5H Enforcement proceedings
11-10-5I Enforcement powers
11-10-5J Liability for taxes withheld or collected
11-10-5K Fractional parts of a cent
11-10-5L Payment of estimated tax
11-10-5M Overpayment of installments
11-10-5N Payment by commercially acceptable means
11-10-5O Notice of fiduciary relationship
11-10-5P Effective date of amendments
11-10-5Q Settlement agreements and compromises
11-10-5R Technical assistance advisories
11-10-5S Disclosure of certain taxpayer information
11-10-5T Payment by electronic fund transfers
11-10-5U Disclosure of persons making retail sales of tobacco products
11-10-5V Disclosure of tax information to the treasurer for return, recovery and disposition of unclaimed and abandoned property
11-10-5W Confidentiality and disclosure of information set forth in the oil and gas combined reporting form specified in subsection (d), section three-a, article thirteen-a of this chapter to county assessors, the Department of Environmental Protection and to the Public Service Commission; offenses; penalties
11-10-5X Waiver of derivative tax, interest and penalty imposed on board members or directors of charitable and tax exempt organizations imposed on innocent governing board resulting from defaults or delinquencies of the organization
11-10-5Y Disclosure of return information to Consolidated Public Retirement Board
11-10-5Z Electronic filing for certain persons
11-10-6 Mathematical or clerical errors; collection of balance due on return without remittance
11-10-7 Assessment
11-10-7A Abatement
11-10-7B Abatement of interest attributable to errors and by tax division
11-10-7C Abatement of any penalty or addition to tax attributable to written advice by Tax Commissioner
11-10-7D Combining assessments
11-10-8 Notice of assessment; petition for reassessment or payment of assessment within sixty days; finality of assessment; payment of final assessment; effective date
11-10-9 Hearing procedure
11-10-9A Small claims procedure; disputes involving $10,000 or less
11-10-10 Appeals
11-10-10A Commissioner allowed to acquiesce or not acquiesce in decisions of office of tax appeals or circuit court
11-10-11 Collection of tax
11-10-11A Administration of special district excise tax; commission authorized
11-10-11B Fund creation; authorization for expenditure
11-10-11C State administration of local sales and use taxes and excise taxes; jurisdiction and standing before the office of tax appeals; rule-making authority
11-10-12 Liens, release; subordination; foreclosure; withdrawal
11-10-13 Levy and distraint
11-10-13A Property exempt from levy
11-10-13B Surrender of property subject to levy
11-10-13C Sale of seized property
11-10-13D Sale of perishable goods
11-10-13E Redemption of property
11-10-13F Certificate of sale; deed to real property; notice and access to recover personal property; abandonment and removal of personal property
11-10-13G Legal effect of certificate of sale of personal property and deed of real property
11-10-13H Records of sale
11-10-13I Expense of levy and sale
11-10-13J Application of proceeds of levy
11-10-13K Authority to release levy and return property
11-10-14 Overpayments; credits; refunds and limitations
11-10-14A Tax refund check-off programs
11-10-14B Monetary remedies for overpayments due to unconstitutionality
11-10-14C Prompt payment of refunds of personal income taxes
11-10-14D Prompt payment of refunds of corporation net income taxes
11-10-15 Limitations on assessment
11-10-16 Limitations on collection
11-10-17 Interest
11-10-17A Determination of rate of interest
11-10-18 Additions to tax
11-10-18A Additions to tax for failure to pay estimated income or business franchise tax
11-10-18B Additions to tax for failure to pay any other estimated tax
11-10-18C Failure to file partnership return or report
11-10-19 Penalties
11-10-19A Failure to file correct information returns
11-10-20 Effective date; transition rules
11-10-21 Severability
11-10-22 Information returns and due date thereof
11-10-23 Alternative dispute resolution of tax disputes
11-10-24 Commissioner to review taxpayer problem resolution procedures; report to Legislature
11-10-25 Taxpayer must show tax exemption applies; presumption
11-10-26 Adjustment for correction of erroneous distribution of funds, limitation period, immunity of agencies, subdivisions, and instrumentalities of this state
11-10-27 Administrative fees
11-10-28 Efficiency in Tax Division reporting
11-10A-1 Legislative finding; purpose
11-10A-2 Definitions
11-10A-3 Office of tax appeals created
11-10A-4 Principal office; place for hearings; county commission to provide facilities
11-10A-5 Seal; authenticating records; judicial notice
11-10A-6 Chief Administrative Law Judge; appointment, term and vacancy; qualifications; compensation; conflicts of interest prohibited; removal
11-10A-7 Powers and duties of Chief Administrative Law Judge; all employees, except Chief Administrative Law Judge, members of classified service; qualifications of administrative law judges
11-10A-8 Jurisdiction of Office of Tax Appeals
11-10A-9 Appeal to Office of Tax Appeals; petition; answer
11-10A-10 Hearing procedures
11-10A-11 Small claims hearing
11-10A-12 Powers of the office of tax appeals
11-10A-13 Subpoenas; service; cost; fees; relief; disobedience; oath
11-10A-14 Recording hearings; notice; record; transcripts; costs
11-10A-15 Appearances before the office of tax appeals
11-10A-16 Decisions and orders of the office of tax appeals; publication
11-10A-17 Service of notice of final decisions and orders
11-10A-18 Finality of decision by the office of tax appeals; amount due payable; prompt refunds
11-10A-19 Judicial review of office of tax appeals decisions
11-10A-20 Rules required
11-10A-21 Timely filing
11-10A-22 Time for performance of acts where last day falls on Saturday, Sunday or legal holiday
11-10A-23 Confidentiality
11-10B-1 Legislative intent
11-10B-2 Definitions
11-10B-3 Development and administration of program, implementation of article
11-10B-4 Duration and application of program
11-10B-5 Waiver of penalties; criminal immunity; exceptions and limitations
11-10B-6 Application for amnesty; requirements; deficiency assessment
11-10B-7 Publicity efforts
11-10B-8 Disposition of revenue collected
11-10C-1 Legislative finding; short title and purpose
11-10C-2 Authorization of benefits-funded automated tax administration system purchasing program; reports; expiration of authority
11-10C-3 Benefits funding
11-10C-4 Monthly determination of increased revenue attributable to automated tax administration system; monthly report; deposit of moneys; creation and operation of automated tax administration system development fund; annual report
11-10C-5 Transfer of funds; repeal of article
11-10D-1 Short title
11-10D-2 Legislative intent and findings
11-10D-3 Definitions
11-10D-4 Development and administration of tax amnesty program, implementation of article
11-10D-5 Duration and application of program
11-10D-6 Waiver of penalties; criminal immunity; exceptions and limitations
11-10D-7 Application for amnesty; requirements; deficiency assessment
11-10D-8 Publicity efforts
11-10D-9 Examination of amnesty returns and taxpayer books and records
11-10D-10 Disposition of revenue collected
11-10D-11 Penalty on liabilities eligible for amnesty for which taxpayer did not apply for amnesty
11-10D-12 Report to Legislature and Governor
11-10D-13 Suspension of inconsistent code provisions
11-10E-1 Short title
11-10E-2 Tax shelter voluntary compliance program
11-10E-3 "Tax avoidance transaction" defined
11-10E-4 Use of evidence of participation in the program
11-10E-5 Reportable transactions
11-10E-6 Failure to register tax shelter or maintain list
11-10E-7 Promoting tax shelters
11-10E-8 Registration of tax shelters
11-10E-9 Investor lists
11-10E-10 Suspension of inconsistent code provisions
11-11-1 Short title; arrangement and classification
11-11-2 Definitions
11-11-3 Imposition of tax
11-11-4 Tax on transfer of estate of residents; credit; property of residents defined
11-11-5 Tax on transfer of estate of nonresidents; property of nonresidents defined; exemption
11-11-6 Tax on transfer of estate of aliens
11-11-7 Nonprobate inventory of estates; penalties
11-11-8 Estate tax returns
11-11-9 Extension of time for filing return
11-11-10 Amended returns
11-11-11 Returns executed by Tax Commissioner
11-11-12 Report of change in federal estate tax
11-11-13 Payment of tax
11-11-14 Extension of time for payment
11-11-15 Interest
11-11-16 Receipts for taxes
11-11-17 Special lien for estate tax
11-11-17A Discharge of nonresident decedent’s real property in absence of ancillary administration, termination
11-11-18 Discharge of estate; notice of lien; limitation on lien; etc
11-11-19 Final accounting delayed until liability for tax determined
11-11-20 Liability of personal representatives; etc
11-11-21 Duty of resident personal representative of nonresident decedent
11-11-22 Duties and powers of corporate personal representatives of nonresident decedents
11-11-23 Proof of payment of death taxes to state of domicile
11-11-24 Domicile of decedent
11-11-26 Sale of real estate by personal representative to pay tax
11-11-27 Prima facie liability for tax
11-11-28 Apportionment of West Virginia estate taxes; deduction of taxes by the fiduciary from shares of beneficiaries
11-11-29 Time for assessment of tax
11-11-30 Refund of excess tax due to overpayment of federal estate tax
11-11-31 Agreements as to amount of tax due
11-11-32 11-11-32
11-11-33 Administration of article by Tax Commissioner
11-11-34 Appointment of special appraisers
11-11-35 Privacy of information
11-11-36 Money penalty for failure to produce records
11-11-37 Interpretation and construction
11-11-38 Estates to which article applies; former law preserved
11-11-39 Effectiveness of this article
11-11-40 General procedure and administration
11-11-41 Criminal penalties
11-11-42 Severability
11-11-43 Effective date
11-11A-1 Procedure and authority
11-11A-2 "State" defined
11-11A-3 Interpretation of article
11-11A-4 Title
11-11A-5 Applicability
11-11B-1 Arbitration authorized
11-11B-2 Hearings
11-11B-3 Powers of board
11-11B-4 Determination of board
11-11B-5 Majority vote; exception
11-11B-6 Filing of board's determination
11-11B-7 Additions to tax, penalties and interest
11-11B-8 Compromise permitted
11-11B-9 Compensation and expenses of board
11-11B-10 Applicability
11-11B-11 "State" defined
11-11B-12 Interpretation of article
11-11B-13 Title
11-11B-14 Estates affected
11-12-1 Short title
11-12-2 Definitions
11-12-3 Business registration certificate required; tax levied; exemption from registration; exemption from tax; penalty
11-12-3A 11-12-3A
11-12-4 Application for business registration certificate; issuance of business certificate; effect of business registration certificate; municipal license taxes
11-12-4A Sellers of cigarettes, tobacco products or cigarette wrappers required to be licensed; business registration certificate is license; criminal penalties
11-12-5 Time for which registration certificate granted; power of Tax Commissioner to suspend, revoke or cancel certificate; certificate to be permanent until cessation of business for which certificates are granted or revocation, suspension or cancellation by the Tax Commissioner; penalty for involuntary loss of license due to failure to pay required fees and taxes relating to business
11-12-5A Prohibition on certificate being obtained by person connected to illegal activities involving scrap metal
11-12-6 Business certificate a personal privilege not assignable; change of name, location, ownership, etc
11-12-6A 11-12-6A
11-12-6B 11-12-6B
11-12-7 Display of registration certificate; injunction; public information, reciprocal exchange of information
11-12-8 11-12-8
11-12-9 Penalties
11-12-10 Collection of back taxes; notice of discontinuance of business
11-12-11 11-12-11
11-12-12 11-12-12
11-12-13 11-12-13
11-12-14 Hearing; appeal
11-12-15 Enforcement
11-12-16 Disposition of money collected
11-12-17 Severability of provisions
11-12-18 General procedure and administration
11-12-19 Contractors
11-12-20 Registration of transient vendors
11-12-21 Bond of transient vendors
11-12-22 Notification to department
11-12-23 Revocation of certificate of transient merchant
11-12-24 Seizure of property of transient vendor
11-12-25 Severability
11-12-26 Interpretation of preceding sections
11-12-27 11-12-27
11-12-28 11-12-28
11-12-29 11-12-29
11-12-30 11-12-30
11-12-31 11-12-31
11-12-32 11-12-32
11-12-33 11-12-33
11-12-34 11-12-34
11-12-35 11-12-35
11-12-36 11-12-36
11-12-37 11-12-37
11-12-38 11-12-38
11-12-39 11-12-39
11-12-40 11-12-40
11-12-41 11-12-41
11-12-42 11-12-42
11-12-43 11-12-43
11-12-44 11-12-44
11-12-45 11-12-45
11-12-46 11-12-46
11-12-47 11-12-47
11-12-48 11-12-48
11-12-49 11-12-49
11-12-50 11-12-50
11-12-51 11-12-51
11-12-52 11-12-52
11-12-53 11-12-53
11-12-54 11-12-54
11-12-55 11-12-55
11-12-56 11-12-56
11-12-57 11-12-57
11-12-58 11-12-58
11-12-59 11-12-59
11-12-60 11-12-60
11-12-61 11-12-61
11-12-62 11-12-62
11-12-63 11-12-63
11-12-64 11-12-64
11-12-65 11-12-65
11-12-66 11-12-66
11-12-67 11-12-67
11-12-68 11-12-68
11-12-69 11-12-69
11-12-70 11-12-70
11-12-71 11-12-71
11-12-72 11-12-72
11-12-73 11-12-73
11-12-74 11-12-74
11-12-75 Tax on corporations holding more than ten thousand acres of land
11-12-76 11-12-76
11-12-77 11-12-77
11-12-78 11-12-78
11-12-79 11-12-79
11-12-80 11-12-80
11-12-80A 11-12-80A
11-12-81 11-12-81
11-12-82 11-12-82
11-12-83 11-12-83
11-12-84 11-12-84
11-12-85 Investigation of corporations' delinquencies
11-12-86 Sparkler and novelty registration fee
11-12-87 11-12-87
11-12-88 11-12-88
11-12-89 11-12-89
11-12-90 11-12-90
11-12-91 11-12-91
11-12A-1 11-12A-1
11-12A-2 11-12A-2
11-12A-3 11-12A-3
11-12A-4 11-12A-4
11-12A-5 11-12A-5
11-12A-6 11-12A-6
11-12A-7 11-12A-7
11-12A-8 11-12A-8
11-12A-9 11-12A-9
11-12A-10 11-12A-10
11-12A-11 11-12A-11
11-12A-12 11-12A-12
11-12A-13 11-12A-13
11-12A-14 11-12A-14
11-12A-15 11-12A-15
11-12A-16 11-12A-16
11-12A-17 11-12A-17
11-12A-18 11-12A-18
11-12A-19 11-12A-19
11-12A-20 11-12A-20
11-12A-21 11-12A-21
11-12A-22 11-12A-22
11-12A-23 11-12A-23
11-12A-24 Repeal of article and date thereof; short taxable years for taxpayers on calendar or fiscal year and cash or accrual accounting methods
11-12A-25 Credit for consumers sales and service tax and use tax paid
11-12B-1 Short title; arrangement and classification
11-12B-2 Definitions
11-12B-3 Imposition of tax, credit
11-12B-4 Accounting periods and methods of accounting
11-12B-5 Annual return
11-12B-6 Periodic installment payments of estimated tax
11-12B-7 Time and place for paying tax shown on returns
11-12B-8 Extension of time for filing return
11-12B-9 Extension of time for paying tax
11-12B-10 Place for filing returns or other documents
11-12B-11 Signing of returns and other documents
11-12B-12 Bond of taxpayer may be required
11-12B-13 Collection of tax; Tax Commissioner may require first purchaser to withhold tax of delinquent taxpayer
11-12B-14 Records
11-12B-15 General procedure and administration
11-12B-16 Criminal penalties
11-12B-17 Severability
11-12B-18 Effective date; compliance
11-12C-1 Definitions
11-12C-2 Corporate license required; tax levied; exemption from tax; effective date
11-12C-3 Payment and collection of tax; deposit of money; return required
11-12C-4 Due date of return; payment of tax
11-12C-5 Annual fee of Secretary of State as attorney-in-fact
11-12C-6 Notice to corporations taxable; tax as lien
11-12C-7 Monthly report by Secretary of State to Tax Commissioner as to corporations
11-12C-8 Administrative and criminal penalties
11-12C-9 Disposition of corporate license tax collected
11-12C-10 Applicability of tax procedure and administration act and tax crimes and penalties act
11-12C-11 Effective date
11-12C-12 Severability
11-12C-13 Repeal of article
11-12D-1 Legislative findings and declaration of purpose
11-12D-2 Establishment of office of business registration; centralized business registration records
11-12D-3 Agency contact list; dispersal of database information to agencies; agency contact with prospective businesses
11-12D-4 Confidentiality of records of the centralized database for new business registration
11-12D-5 Staffing for office of business registration; costs of centralized records system; legislative intent
11-12D-6 Limited effect of article; intent of Legislature
11-13-1 Definitions
11-13-2 Imposition of privilege tax
11-13-2A 11-13-2A
11-13-2B 11-13-2B
11-13-2C 11-13-2C
11-13-2D Public service or utility business
11-13-2E Business of gas storage; effective date
11-13-2F Manufacturing or producing synthetic fuel from coal; rate and measure of tax; definitions; dedication, deposit and distribution of tax; expenditure of distributions received by synthetic fuel-producing counties for economic development and infrastructure improvement pursuant to plan approved by West Virginia Development Office; priority for expenditure of distributions received by other county commissions; date for expiration of tax
11-13-2G 11-13-2G
11-13-2H 11-13-2H
11-13-2I 11-13-2I
11-13-2J 11-13-2J
11-13-2K 11-13-2K
11-13-2L 11-13-2L
11-13-2M Business of generating or producing electric power; exception; rates
11-13-2N Business of generating or producing or selling electric power; exemptions; rates
11-13-2O Business of generating or producing or selling electricity on and after June 1, 1995; definitions; rate of tax; exemptions; effective date
11-13-2P Credit against tax based on the taxable generating capacity of a generating unit utilizing a turbine powered primarily by wind
11-13-2Q Exemption from tax for certain merchant power plants
11-13-2R Recomputation of taxable generating capacity of certain coal-fired electric generating facilities; imposition of recapture tax
11-13-3 Exemptions; annual exemption and periods thereof
11-13-3A Deduction for contributions to an employee stock ownership plan by a manufacturer
11-13-3B Definitions; reduction allowed in tax due; how computed
11-13-3C Tax credit for business investment and jobs expansion
11-13-3D Tax credit for industrial expansion and industrial revitalization, and eligible research and development projects
11-13-3E Tax credit for coal loading facilities; regulations
11-13-3F Tax credit for reducing electric, natural gas or water utility rates for low-income residential customers; regulations
11-13-3G Tax credit for increased generation of electricity from coal
11-13-4 Computation of tax; payment
11-13-5 Return and remittance by taxpayer
11-13-6 11-13-6
11-13-7 11-13-7
11-13-8 11-13-8
11-13-8A 11-13-8A
11-13-9 Tax year
11-13-10 Tax cumulative
11-13-11 11-13-11
11-13-12 11-13-12
11-13-13 Receivership or insolvency proceedings
11-13-14 11-13-14
11-13-15 11-13-15
11-13-16 11-13-16
11-13-16A 11-13-16A
11-13-17 Priority in distribution in receivership, etc.; personal liability of administrator
11-13-18 Agents for collection of delinquent taxes
11-13-19 Certificate to clerk of county court of assessment of taxes
11-13-20 11-13-20
11-13-21 11-13-21
11-13-22 11-13-22
11-13-23 11-13-23
11-13-24 11-13-24
11-13-25 Cities, towns or villages restricted from imposing additional tax
11-13-26 Severability
11-13-27 General procedure and administration
11-13-28 Effective date; transition rules
11-13-29 Tax commissioner to furnish comparative study reports to Governor and Legislature, dates therefor
11-13-30 Tax credit for coal coking facilities; regulations
11-13-31 Credit for consumers sales and service tax and use tax paid
11-13A-1 Short title; arrangement and classification
11-13A-2 Definitions
11-13A-3 Imposition of tax on privilege of severing coal, limestone or sandstone, or furnishing certain health care services, effective dates therefor; reduction of severance rate for coal mined by underground methods based on seam thickness
11-13A-3A Imposition of tax on privilege of severing natural gas or oil
11-13A-3B Imposition of tax on privilege of severing timber
11-13A-3C Imposition of tax on privilege of severing other natural resources
11-13A-3D Imposition of tax on privilege of severing coalbed methane
11-13A-3E Imposition of tax on privilege of extracting and recovering material from refuse, gob piles or other sources of waste coal to produce coal
11-13A-4 Treatment processes as production
11-13A-5 Oil and gas operating unit
11-13A-5A Dedication of ten percent of oil and gas severance tax for benefit of counties and municipalities and of three fourths of one percent of oil and gas severance tax for the benefit of the Office of Oil and Gas in the Department of Environmental Protection; distribution of major portion of such dedicated tax to oil and gas producing counties; distribution of minor portion of such dedicated tax to all counties and municipalities; reports; rules; special funds in the office of state treasurer; methods and formulae for distribution of such dedicated tax; expenditure of funds by counties and municipalities for public purposes; and requiring special county and municipal budgets and reports thereon
11-13A-5B Creation and cessation of West Virginia Future Fund; legislative intent; calculation of deposits from excess severance tax revenues; permissible uses of investment income and limitations on expenditures; definitions
11-13A-6 Additional tax on the severance, extraction and production of coal; dedication of additional tax for benefit of counties and municipalities; distribution of major portion of such additional tax to coal-producing counties; distribution of minor portion of such additional tax to all counties and municipalities; reports; rules; special funds in office of State Treasurer; method and formulas for distribution of such additional tax; expenditure of funds by counties and municipalities for public purposes; special funds in counties and municipalities; and requiring special county and municipal budgets and reports thereon
11-13A-6A Reallocation and dedication of percentage of severance tax for benefit of coal-producing counties; phase-in period; permissible uses of distributed revenues; duties of State Treasurer and State Tax Commissioner; audits; rulemaking
11-13A-6B Severance tax on coal extracted incident to highway construction performed under §17-27-1 et seq. of this code
11-13A-7 Accounting periods and methods of accounting
11-13A-8 Time for filing annual returns and other documents
11-13A-9 Periodic installment payments of taxes imposed by sections three-a, three-b and three-c of this article; exceptions
11-13A-9A Periodic installment payments of tax imposed by section three of this article
11-13A-10 Paying tax; annual tax credit
11-13A-10A Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities
11-13A-11 Extension of time for filing returns
11-13A-12 Extension of time for paying tax
11-13A-13 Place for filing returns or other documents
11-13A-14 Time and place for paying tax shown on returns
11-13A-15 Signing of returns and other documents
11-13A-16 Bond of taxpayer may be required
11-13A-16A Nonresident person severing West Virginia timber owned by the person at time of severance required to notify Tax Commissioner prior to severance and prepay severance tax or post bond
11-13A-17 Collection of tax; agreement for processor to pay tax due from severor
11-13A-18 Records
11-13A-19 General procedure and administration
11-13A-20 Crimes and penalties
11-13A-20A Dedication of tax
11-13A-21 Severability
11-13A-22 Termination of exemption
11-13A-23 11-13A-23
11-13A-24 11-13A-24
11-13A-25 Effective date
11-13B-1 11-13B-1
11-13B-2 11-13B-2
11-13B-3 11-13B-3
11-13B-4 11-13B-4
11-13B-5 11-13B-5
11-13B-6 11-13B-6
11-13B-7 11-13B-7
11-13B-8 11-13B-8
11-13B-9 11-13B-9
11-13B-10 11-13B-10
11-13B-10A 11-13B-10A
11-13B-11 11-13B-11
11-13B-12 11-13B-12
11-13B-13 11-13B-13
11-13B-14 11-13B-14
11-13B-15 11-13B-15
11-13B-16 11-13B-16
11-13B-17 11-13B-17
11-13B-18 11-13B-18
11-13B-19 11-13B-19
11-13C-1 Short title
11-13C-2 Legislative finding and purpose
11-13C-3 Definitions
11-13C-4 Amount of credit allowed
11-13C-4A Credit allowed for locating corporate headquarters in this state
11-13C-4B Credit allowable for certified projects
11-13C-5 Application of annual credit allowance
11-13C-6 Qualified investment
11-13C-7 New jobs percentage
11-13C-7A Small business credit
11-13C-8 Forfeiture of unused tax credits; redetermination of credit allowed
11-13C-8A Recapture of credit; recapture tax imposed
11-13C-9 Transfer of qualified investment to successors
11-13C-10 Identification of investment credit property
11-13C-11 Failure to keep records of investment credit property
11-13C-12 Interpretation and construction
11-13C-13 Severability
11-13C-14 Restrictions and limitations on credits allowed by this article
11-13C-15 Continuing suspension of new credit entitlements, exceptions, effective date
11-13C-16 Termination of credit; effective date
11-13D-1 Legislative findings and purpose
11-13D-2 Definitions
11-13D-3 Amount of credit allowed for industrial expansion or revitalization, for eligible research and development projects, and for qualified housing development projects
11-13D-3A Application of credit after June 30, 1987
11-13D-3B Application of credit after June 30, 1989
11-13D-3C Amount of credit allowed and application of credit for qualified investment in a management information services facility
11-13D-3D Amount of credit allowed and application of credit for qualified investment in a new industrial facility producing coal-based liquids used to produce synthetic motor fuel or synthetic special fuel
11-13D-3E Application of credit after June 30, 1993
11-13D-3F Amount of credit allowed and application of credit for qualified investment in an aerospace industrial facility
11-13D-4 Eligible investment for industrial expansion or revitalization
11-13D-5 Eligible investment for research and development
11-13D-5A Eligible investment for qualified housing development project
11-13D-5B Qualified investment for a management information services facility
11-13D-6 Forfeiture of unused tax credits, redetermination of credit required
11-13D-7 Transfer of eligible investment to successors
11-13D-8 Prior industrial expansion credit preserved
11-13D-9 Severability
11-13D-10 Termination of credit, exception for electricity producers, preservation of entitlements
11-13E-1 Legislative finding and purpose
11-13E-2 Definitions
11-13E-3 Amount of credit allowed for coal loading facilities
11-13E-3A Application of credit after June 30, 1987
11-13E-3B Application of credit after June 30, 1993
11-13E-4 Eligible investment
11-13E-5 Forfeiture of unused tax credits; redetermination of credit required
11-13E-6 Transfer of eligible investment to successors
11-13E-7 Severability
11-13F-1 Legislative Purpose
11-13F-2 Definitions
11-13F-3 Amount of credit
11-13F-4 When credit may be taken
11-13F-5 Application of credit
11-13G-1 Legislative purpose
11-13G-2 Definitions
11-13G-3 Amount of credit
11-13G-4 When credit may be taken
11-13G-5 Application of credit
11-13H-1 11-13H-1
11-13H-2 11-13H-2
11-13H-3 11-13H-3
11-13H-4 11-13H-4
11-13I-1 Legislative purpose
11-13I-2 Credit allowed; amount and duration of credit; recapture of credit and effective date
11-13I-3 Application of credit; limitation of credit; tax commissioner to promulgate forms and legislative rule; notice of credit
11-13J-1 Short title
11-13J-2 Legislative finding and purpose
11-13J-3 Definitions
11-13J-4 Eligibility for tax credits; creation of neighborhood investment fund; certification of project plans by the West Virginia Development Office
11-13J-4A Neighborhood Investment Program Advisory Board
11-13J-5 Amount of credit allowed
11-13J-6 Application of annual credit allowance
11-13J-7 Assertion of the tax credit against tax
11-13J-8 Total maximum aggregate tax credit amount
11-13J-9 Credit recapture; interest; penalties; additions to tax; statute of limitations
11-13J-10 Public information relating to tax credit
11-13J-11 Audits and examinations; information sharing
11-13J-12 Program evaluation; expiration of credit; preservation of entitlement
11-13K-1 Findings and purpose
11-13K-2 Definitions
11-13K-3 Amount of credit
11-13K-4 Proration of credit
11-13K-5 Legislative rules
11-13K-6 Effective date
11-13L-1 Short title
11-13L-2 Definitions
11-13L-3 Eligibility for tax credits; creation of the credit
11-13L-4 Amount of credit allowed
11-13L-5 Application of annual credit allowance
11-13L-6 Annual computation of the number of jobs held by qualified employees
11-13L-7 Availability of credit to successors
11-13L-8 Credit recapture; interest; penalties; additions to tax; statute of limitations
11-13L-9 Effective date
11-13M-1 Legislative purpose
11-13M-2 Definitions
11-13M-3 Eligibility for tax credits; creation of the credit
11-13M-4 Amount of credit allowed; expiration of the credit
11-13M-5 Application of annual credit allowance
11-13M-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations
11-13M-7 Annual computation of the number of new jobs held by full-time employees
11-13M-8 Availability of credit to successors
11-13M-9 Credit recapture; interest; penalties; additions to tax; statute of limitations
11-13M-10 Administrative rules
11-13M-11 Construction of article
11-13M-12 Effective date
11-13N-1 Legislative purpose
11-13N-2 Definitions
11-13N-3 Eligibility for tax credits; creation of the credit
11-13N-4 Amount of credit allowed; expiration of the credit
11-13N-5 Application of annual credit allowance
11-13N-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations
11-13N-7 Annual computation of the number of new jobs held by full-time employees
11-13N-8 Availability of credit to successors
11-13N-9 Credit recapture; interest; penalties; additions to tax; statute of limitations
11-13N-10 Administrative rules
11-13N-11 Construction of article
11-13N-12 Effective date
11-13O-1 Legislative purpose
11-13O-2 Definitions
11-13O-3 Eligibility for tax credits; creation of the credit
11-13O-4 Amount of credit allowed; expiration of the credit
11-13O-5 Application of annual credit allowance
11-13O-6 Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations
11-13O-7 Annual computation of the number of new jobs held by full-time employees
11-13O-8 Availability of credit to successors
11-13O-9 Credit recapture; interest; penalties; additions to tax; statute of limitations
11-13O-10 Administrative rules
11-13O-11 Construction of article
11-13O-12 Effective date
11-13P-1 Legislative finding and purpose
11-13P-2 Definitions
11-13P-3 Eligibility for tax credits; creation of the credit
11-13P-4 Amount of credit allowed
11-13P-5 Excess credit forfeited
11-13P-6 Application of credit; schedules; estimated taxes
11-13P-7 Computation and application of credit
11-13P-8 Legislative rules
11-13P-9 Construction of article; burden of proof
11-13P-10 Effective date
11-13P-11 Termination of tax credit
11-13Q-1 Short title
11-13Q-2 Legislative finding and purpose
11-13Q-3 Definitions
11-13Q-4 Amount of credit allowed
11-13Q-5 Credit allowed for locating corporate headquarters in this state
11-13Q-6 Credit allowable for certified projects
11-13Q-7 Application of annual credit allowance
11-13Q-8 Qualified investment
11-13Q-9 New jobs percentage
11-13Q-10 Credit for small business
11-13Q-10A Credit allowed for specified high technology manufacturers
11-13Q-11 Forfeiture of unused tax credits; redetermination of credit allowed
11-13Q-12 Recapture of credit; recapture tax imposed
11-13Q-13 Transfer of qualified investment to successors
11-13Q-14 Identification of investment credit property
11-13Q-15 Failure to keep records of investment credit property
11-13Q-16 Interpretation and construction
11-13Q-17 Severability
11-13Q-18 Burden of proof; application required; failure to make timely application
11-13Q-19 Business eligible for credit entitlements
11-13Q-20 Tax credit review and accountability
11-13Q-21 Effective date; election; notice of claim or election under transition rules
11-13Q-22 Credit available for taxpayers which do not satisfy the new jobs percentage requirement
11-13R-1 Short title
11-13R-2 Legislative finding and purpose
11-13R-3 Definitions
11-13R-4 Annual combined qualified research and development expenditure, qualified research and development expenses
11-13R-5 Amount of credit allowed
11-13R-6 Application of credit
11-13R-7 Forfeiture of unused tax credits; redetermination of credit allowed
11-13R-8 Transfer of qualified research and development investment to successors
11-13R-9 Identification of investment credit property
11-13R-10 Failure to keep records of qualified research and development credit property
11-13R-11 Tax credit review and accountability
11-13R-12 Effective date
11-13R-13 Expiration of tax credit
11-13S-1 Short title
11-13S-2 Legislative findings and purpose
11-13S-3 Definitions
11-13S-4 Amount of credit allowed for manufacturing investment
11-13S-5 Qualified manufacturing investment
11-13S-6 Forfeiture of unused tax credits; redetermination of credit allowed
11-13S-7 Transfer of property purchased for manufacturing investment to successors
11-13S-8 Identification of investment credit property
11-13S-9 Failure to keep records of property purchased for manufacturing investment
11-13S-10 Tax credit review and accountability
11-13T-1 Legislative finding and purpose
11-13T-2 Definitions
11-13T-3 Eligibility for tax credits; creation of the credit
11-13T-4 Amount of credit allowed
11-13T-5 Unused credit; carryforward; credit forfeiture
11-13T-6 Application of credit against health care provider tax; schedules; estimated taxes
11-13T-7 Computation and application of credit
11-13T-8 Legislative rules
11-13T-9 Burden of proof
11-13U-1 Short title
11-13U-2 Legislative finding and purpose
11-13U-3 Definitions
11-13U-4 High-growth business investment tax credit
11-13U-5 Restrictions on investment
11-13U-6 Penalty
11-13U-7 Disclosure of tax credits
11-13U-8 Tax credit review and accountability
11-13U-9 Rules
11-13U-10 Effective date; expiration of credit
11-13V-1 Short title
11-13V-2 Legislative intent and findings
11-13V-3 Definitions
11-13V-4 Imposition of tax
11-13V-4A Coalbed methane
11-13V-5 Accounting periods and methods of accounting
11-13V-6 Time for filing annual returns and other documents
11-13V-7 Periodic installment payments of taxes imposed by this article; exceptions
11-13V-8 Extension of time for filing returns
11-13V-9 Extension of time for paying tax
11-13V-10 Place for filing returns or other documents
11-13V-11 Time and place for paying tax shown on returns
11-13V-12 Signing of returns and other documents
11-13V-13 Bond of taxpayer may be required
11-13V-14 Collection of tax; agreement for processor to pay tax due from severor
11-13V-15 Records
11-13V-16 General procedure and administration
11-13V-17 Crimes and penalties
11-13W-1 Tax credits for apprenticeship training in construction trades
11-13X-1 Short title
11-13X-2 Legislative findings and purpose
11-13X-3 Definitions
11-13X-4 Creation of the tax credit
11-13X-5 Amount of credit allowed; limitation of the credits
11-13X-6 Requirements for credit
11-13X-7 Application of credit to state taxes
11-13X-8 Uses of credit; unused credit; carry forward; carry back prohibited; expiration and forfeiture of credit
11-13X-9 Legislative rules
11-13X-10 Burden of proof
11-13X-11 Tax credit review and accountability
11-13X-12 Economic development; utilization of state locations, talent, and production companies
11-13X-13 Effective date, elimination of film tax credits, preservation of film tax credits earned prior to the sunset date; cessation of the West Virginia Film Office
11-13Y-1 Short title
11-13Y-2 Definitions
11-13Y-3 Eligibility for tax credits; creation of the credit
11-13Y-4 Amount of credit allowed
11-13Y-5 Application of annual credit allowance
11-13Y-6 Availability of credit to successors
11-13Y-7 Credit recapture; interest; penalties; additions to tax; statute of limitations
11-13Y-8 Report on credit
11-13Y-9 Effective date
11-13Z-1 Amount of credit
11-13Z-2 Restrictions
11-13Z-3 Carryover credit allowed; Tax Commissioner to promulgate rules
11-14-1 Short title; arrangement of sections or portions of article
11-14-2 Definitions
11-14-3 Imposition of tax
11-14-3A Applicability of rate increase to gasoline or special fuel on hand or in inventory
11-14-4 Computation of tax
11-14-5 Exemptions from tax
11-14-5A Exemption for bulk sales to interstate motor carriers
11-14-5B Exemptions for sales made through special devices
11-14-6 Gasoline or special fuel exported or in interstate commerce; distributors or producers may pay tax shipments into state
11-14-7 Due date of reports; reports required; records to be kept; examination of records; subpoena powers; examination of witnesses
11-14-8 Tax due
11-14-9 11-14-9
11-14-10 Refund of taxes illegally collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund
11-14-11 Refund of tax because of certain nonhighway uses; statute of limitations and effective date
11-14-11A Refund of tax on gasoline or special fuel paid by any municipality, county, county board of education, volunteer fire department, nonprofit ambulance service and emergency rescue service
11-14-12 Partial refund of tax on tax-paid gallonage consumed in buses
11-14-13 Surety bonds required; release of surety; new bond
11-14-14 Enforcement powers
11-14-15 Disposition of tax collected
11-14-16 11-14-16
11-14-17 No dyed fuel on highways
11-14-17A Spot check inspections
11-14-18 Penalty for refusal to permit inspection
11-14-19 Penalty for failure to file required return when no tax due
11-14-20 11-14-20
11-14-21 11-14-21
11-14-22 11-14-22
11-14-23 11-14-23
11-14-24 11-14-24
11-14-25 Receivership or insolvency proceeding
11-14-26 11-14-26
11-14-27 11-14-27
11-14-28 11-14-28
11-14-29 Severability
11-14-30 General procedure and administration
11-14-31 Repeal of article
11-14A-1 Short title; arrangement of sections or portions of article
11-14A-2 Definitions
11-14A-3 Imposition of tax; amount; tax in addition to all other taxes
11-14A-3A Leased motor carriers, household goods carriers, and independent contractors
11-14A-4 Computation of tax
11-14A-5 Reports of carriers; joint reports; records; examination of records; subpoenas and witnesses
11-14A-6 Payment of tax
11-14A-7 Identification markers; fees; civil penalties; criminal penalties
11-14A-7A 11-14A-7A
11-14A-8 Exemptions
11-14A-9 Credits against tax
11-14A-10 11-14A-10
11-14A-11 Refunds authorized; claim for refund and procedure thereon; surety bonds and cash bonds
11-14A-12 Enforcement powers
11-14A-13 Disposition of tax collected
11-14A-14 11-14A-14
11-14A-15 11-14A-15
11-14A-16 Civil penalty for failure to file required return when no tax due
11-14A-17 11-14A-17
11-14A-18 11-14A-18
11-14A-19 11-14A-19
11-14A-20 11-14A-20
11-14A-21 11-14A-21
11-14A-22 11-14A-22
11-14A-23 11-14A-23
11-14A-24 11-14A-24
11-14A-25 11-14A-25
11-14A-26 Severability
11-14A-27 General procedure and administration
11-14A-28 Effective date
11-14B-1 Purpose
11-14B-2 Definitions
11-14B-3 Registration of motor carriers
11-14B-4 Cooperative agreements between states authorized
11-14B-5 Scope of agreement
11-14B-6 Effect of international fuel tax agreement on the administration or application of motor fuel use taxes imposed by this state
11-14B-7 Effective date of international fuel tax agreement or amendment
11-14B-8 Copy of agreement to be maintained by Tax Commissioner
11-14B-9 Exchange of information
11-14B-10 Audits
11-14B-11 Disposition of moneys; international fuel tax agreement clearing fund
11-14B-12 Regulations
11-14B-13 Legal remedies
11-14B-14 General procedure and administration; conformity with agreement
11-14B-15 Criminal penalties
11-14B-16 Reimbursement of expenses of Tax Commissioner
11-14B-17 Severability
11-14C-1 Short title; nature of tax
11-14C-2 Definitions
11-14C-3 Rules; forms
11-14C-4 Exchange of information; criminal penalty for unauthorized disclosure
11-14C-5 Taxes levied; rate
11-14C-6 Point of imposition of motor fuels tax
11-14C-6A Point of imposition of motor fuels tax on alternative fuel
11-14C-7 Tax on unaccounted-for motor fuel losses; liability
11-14C-8 Backup tax; liability
11-14C-9 Exemptions from tax; claiming refunds of tax
11-14C-9A Additional exemptions from tax
11-14C-10 Persons required to be licensed
11-14C-11 License application procedure
11-14C-12 Permissive supplier requirements on out-of-state removals
11-14C-13 Bond requirements
11-14C-14 Grounds for denial of license
11-14C-15 Issuance of license
11-14C-16 Notice of discontinuance, sale or transfer of business
11-14C-17 License cancellation
11-14C-18 Records and lists of license applicants and licensees
11-14C-19 When tax return and payment are due
11-14C-20 Remittance of tax to supplier or permissive supplier
11-14C-21 Notice of cancellation or reissuance of licenses; effect of notice
11-14C-22 Information required on return filed by supplier or permissive supplier
11-14C-23 Deductions and discounts allowed a supplier and a permissive supplier when filing a return
11-14C-24 Duties of supplier or permissive supplier as trustee
11-14C-25 Returns and discounts of importers
11-14C-26 Informational returns of terminal operators
11-14C-27 Informational returns of motor fuel transporters
11-14C-28 Exports
11-14C-29 Identifying information required on return
11-14C-30 Refund of taxes erroneously collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund
11-14C-31 Claiming refunds
11-14C-32 Payment of refund
11-14C-33 General procedure and administration; crimes and penalties
11-14C-34 Shipping documents; transportation of motor fuel; civil penalty
11-14C-35 Import confirmation number; civil penalty
11-14C-36 Improper sale or use of untaxed motor fuel; civil penalty
11-14C-37 Refusal to allow inspection or taking of fuel sample; civil penalty
11-14C-38 Engaging in business without a license; civil penalty
11-14C-39 Preventing a person from obtaining a license; civil penalty
11-14C-40 Filing a false return; failure to file return; civil penalty
11-14C-41 Willful commission of prohibited acts; criminal penalties
11-14C-42 Unlawful importing, transportation, delivery, storage or sale of motor fuel; sale to enforce assessment
11-14C-43 Record-keeping requirements
11-14C-44 Inspection of records
11-14C-45 Authority to inspect
11-14C-46 Marking requirements for dyed diesel fuel storage facilities
11-14C-47 Disposition of tax collected; dedicated receipts; reports
11-14C-48 Motor Fuel Excise Tax Shortfall State Road Fund support payment
11-15-1 General consumers sales and service tax imposed
11-15-1A Legislative findings
11-15-2 Definitions
11-15-3 Amount of tax; allocation of tax and transfers
11-15-3A Rate of tax on food and food ingredients intended for human consumption; reductions and cessations of tax
11-15-3B Exceptions to reduced rate of tax on food and food ingredients intended for human consumption
11-15-3C Imposition of consumers sales tax on motor vehicle sales; rate of tax; use of motor vehicle purchased out of state; definition of sale; definition of motor vehicle; exemptions; collection of tax by Division of Motor Vehicles; dedication of tax to highways; legislative and emergency rules
11-15-4 Purchaser to pay; accounting by vendor
11-15-4A Noncollection of tax; liability of vendor
11-15-4B Liability of purchaser; assessment and collection
11-15-4C Collection of fee in addition to the consumers sales tax for sales of mobile factory-built homes; deposit of additional fee in West Virginia Affordable Housing Trust Fund
11-15-5 Total amount collected is to be remitted
11-15-5A 11-15-5A
11-15-6 Vendor must show sale or service exempt; presumption
11-15-7 Tax on gross proceeds of sales or value of manufactured, etc., products
11-15-7A Tax on the manufacture, sale and installation of modular dwellings
11-15-8 Furnishing of services included; exceptions
11-15-8A Contractors
11-15-8B Nonresident contractor--registration, bond, etc
11-15-8C Transition rules for elimination of exemption for materials and supplies incorporated in real property owned by governmental entities
11-15-8D Limitations on right to assert exemptions
11-15-9 Exemptions
11-15-9A Exemptions; exceptions for sales of liquors and wines to private clubs
11-15-9B Exemption for purchases of tangible personal property and services for direct use in research and development
11-15-9C Exemption for services and materials regarding technical evaluation for compliance to federal and state environmental standards provided by environmental and industrial consultants
11-15-9D Direct pay permits
11-15-9E Apportionment of purchase price; existing contracts protected
11-15-9F Exemption for sales and services subject to special district excise tax
11-15-9G Exemption for clothing, footwear and school supplies for limited period in the year 2004
11-15-9H Exemptions for sales of computer hardware and software directly incorporated into manufactured products; certain leases; sales of electronic data processing service; sales of computer hardware and software directly used in communication; sales of educational software; sales of Internet advertising; sales of high-technology business services directly used in fulfillment of a government contract; sales of tangible personal property for direct use in a high-technology business or Internet advertising business; definitions
11-15-9I Exempt drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices
11-15-9J Direct pay permits for health care providers
11-15-9K Annual exemption for purchases of energy efficient products
11-15-9L Exemption for Sales of clothing and clothing accessories by tax-exempt organizations
11-15-9M Discretionary designation of per se exemptions
11-15-9N Exemption of qualified purchases of computers and computer software, primary material handling equipment, racking and racking systems, and components, building materials and certain tangible personal property
11-15-9O Exemption for dues, fees and assessments paid to a homeowners’ association by a member; taxable expenses of homeowners’ association; definitions
11-15-9P Exemption for purchases of services and tangible personal property sold for the repair, remodeling and maintenance of aircraft operated under a fractional ownership program
11-15-9Q Exemption for sales by schools and volunteer school support groups
11-15-9R Exemption for precious metals
11-15-9S Exemption for certain school supplies, school instructional materials, laptop and tablet computers, and sports equipment
11-15-9T Exemption for purchases of services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft; defining terms
11-15-9U Exemption for sales of small arms and ammunitions
11-15-10 Tax paid by ultimate consumer
11-15-11 Exemption for certain organizations
11-15-12 Agreements by competing taxpayers
11-15-13 Remittance of tax when sale on credit
11-15-14 When separate records of sales required
11-15-15 Sales to affiliated companies or persons
11-15-16 Tax return and payment; exception; requiring a combined return
11-15-17 Liability of officers of corporation, etc
11-15-18 Tax on gasoline and special fuel; section repealed January 1, 2004
11-15-18A Receivership; bankruptcy; priority of tax
11-15-18B Tax on motor fuel
11-15-19 Other times for filing returns
11-15-20 Quarterly and annual returns
11-15-21 Annual return; extension of time
11-15-22 Consolidated returns
11-15-23 Keeping and preserving of records
11-15-24 11-15-24
11-15-24A 11-15-24A
11-15-24B 11-15-24B
11-15-24C 11-15-24C
11-15-24D 11-15-24D
11-15-24E 11-15-24E
11-15-24F 11-15-24F
11-15-25 Records of nonresidents doing business in state
11-15-26 Records of Tax Commissioner; preservation of returns
11-15-27 11-15-27
11-15-27A 11-15-27A
11-15-28 11-15-28
11-15-29 11-15-29
11-15-30 Proceeds of tax; appropriation of certain revenues
11-15-30A 11-15-30A
11-15-31 Construction and severability
11-15-32 General procedure and administration
11-15-33 Effective date
11-15-34 Tourism development project tax credit
11-15A-1 Definitions
11-15A-1A Legislative findings
11-15A-2 Imposition of tax; six percent tax rate; inclusion of services as taxable; transition rules; allocation of tax and transfers
11-15A-2A Tax on value of property used or consumed in this state
11-15A-2B Tax on the manufacture, sale and installation of modular dwellings
11-15A-3 Exemptions
11-15A-3A Moving residence or business into state
11-15A-3B 11-15A-3B
11-15A-3C 11-15A-3C
11-15A-3D Direct pay permits
11-15A-4 Evidence of use
11-15A-5 How collected
11-15A-6 Collection by retailer
11-15A-6A Collection by certain other retailers
11-15A-6B Collection of tax by marketplace facilitators and referrers
11-15A-7 Foreign retailers
11-15A-8 Absorbing tax
11-15A-9 Tax as debt
11-15A-10 Payment to Tax Commissioner
11-15A-10A Credit for sales tax liability paid to another state
11-15A-11 Liability of user
11-15A-12 Bond to secure payment
11-15A-13 Tax on gasoline and special fuel; section repealed January 1, 2004
11-15A-13A Tax on motor fuel effective January 1, 2004
11-15A-14 11-15A-14
11-15A-15 11-15A-15
11-15A-16 11-15A-16
11-15A-17 11-15A-17
11-15A-18 Seller must show sale not at retail; presumption
11-15A-19 11-15A-19
11-15A-20 11-15A-20
11-15A-21 Books; examination
11-15A-22 Canceling or revoking permits
11-15A-23 Tax imposed is in addition to all other taxes and charges
11-15A-24 11-15A-24
11-15A-25 11-15A-25
11-15A-26 11-15A-26
11-15A-27 Construction; partial unconstitutionality
11-15A-28 General procedure and administration
11-15A-29 Effective date
11-15B-1 Title
11-15B-2 Definitions
11-15B-2A Streamlined Sales and Use Tax Agreement defined
11-15B-2B Telecommunications definitions
11-15B-3 Legislative findings
11-15B-4 Authority to participate in multistate negotiations
11-15B-4A Representatives to governing board of streamlined sales and use tax agreement
11-15B-5 Authority to enter agreement
11-15B-6 Relationship to state law
11-15B-7 Agreement requirements
11-15B-8 Cooperating sovereigns
11-15B-9 Limited binding and beneficial effect
11-15B-10 Seller and third-party liability
11-15B-11 Seller registration
11-15B-12 Effect of seller registration and participation in streamlined sales and use tax administration
11-15B-13 Amnesty for registration
11-15B-14 General sourcing definitions
11-15B-14A Application of general sourcing rules and exclusion from the rules
11-15B-15 General transaction sourcing rules
11-15B-16 11-15B-16
11-15B-17 Direct mail sourcing
11-15B-18 Relief from certain liability for purchasers
11-15B-19 Telecommunications and related services sourcing rule
11-15B-20 Telecommunication sourcing definitions
11-15B-21 Notice for state tax changes
11-15B-22 Effective date of rate changes for certain services
11-15B-23 Enactment of exemptions
11-15B-24 Administration of exemptions
11-15B-25 Uniform tax returns
11-15B-26 Uniform rules for remittances of funds
11-15B-27 Uniform rules for recovery of bad debt
11-15B-28 Confidentiality and privacy protections under Model I
11-15B-29 Customer refund procedure
11-15B-30 Monetary allowances for new technological models for sales tax collection; delayed effective date
11-15B-31 Conflict; partial unconstitutionality
11-15B-32 Effective date
11-15B-33 State administration of local sales and use taxes
11-15B-34 State and local sales and use tax bases
11-15B-35 Local rate and boundary changes
11-15B-36 Relief from certain liability for state and local taxes
11-15B-37 State review and approval of certified automated system software and certain liability relief
11-16-1 Short title
11-16-2 Declaration of legislative findings, policy and intent; construction
11-16-3 Definitions
11-16-4 Responsibility of Alcohol Beverage Control Commissioner; administrators, employees and agents; administration and enforcement expenses
11-16-5 State license required; alcoholic content of beer manufactured for sale without state
11-16-5A Off-premises sales not required to be bagged
11-16-6 License in one capacity only; no connection between different licensees; when brewer may act as distributor; credit and rebates proscribed; brewer, resident brewer, and brewpub requirements
11-16-6A Brewer and resident brewer license to manufacture, sell, and provide samples
11-16-6B Brewpub, Class A retail dealer, Class B retail dealer, private club, Class A retail licensee, and Class B retail licensee’s authority to sell growlers
11-16-6C Class B retail dealer which is a grocery store, mobile application, or web-based sales privilege permit; fee
11-16-6D Nonintoxicating beer or nonintoxicating craft beer delivery license for a licensed Class A retail dealer or a third-party; requirements; limitations; third-party license fee; retail transportation permit; and requirements
11-16-6E License required for sale and shipment of nonintoxicating beer or nonintoxicating craft beer by a brewer or resident brewer; shipment of limited quantities of nonintoxicating beer or nonintoxicating craft beer; requirements; license fee; and penalties
11-16-6F Nonintoxicating beer or nonintoxicating craft beer delivery license for a licensed Class B retail dealer or a third-party; requirements; limitations; third-party license fee; retail transportation permit; and requirements
11-16-7 License not transferable; change of location
11-16-8 Form of application for license; fee and bond; refusal of license
11-16-9 Amount of license tax; Class A and Class B retail dealers; purchase and sale of nonintoxicating beer permitted; distributors; brewers; brewpubs
11-16-10 Brewer’s license for foreign corporation; application; bond; contents of application; limitations; licensed representatives for brewers, resident brewers, and distributors; annual license fee; renewal; suspension; license fee for sales representatives; transportation permits; container label registration; and Beer License Operations Fund created; and implementation operations of fee
11-16-11 Special license for festivals and fairs; license fee and application; license subject to provisions of article; exceptions
11-16-11A Nonintoxicating beer sampling
11-16-11B Special license for one-day charitable events; application; license subject to provisions of article; exception
11-16-11C Unlicensed brewer or unlicensed home brewer temporary license; fees; requirements
11-16-12 When bond not required; bond of a Class A retail dealer; action on bond of retail dealer upon revocation of license; duty of prosecuting attorney
11-16-13 Barrel tax on nonintoxicating beer
11-16-14 Collection of unpaid license tax
11-16-15 Records of brewer, manufacturer or distributor or operator of a brewpub; collection of unpaid tax and penalty
11-16-15B 11-16-15B
11-16-16 Restrictions on nonresident brewers, manufacturers and distributors
11-16-17 Container labeling
11-16-17A Commissioner to investigate, review, and approve or deny franchise agreements, labels, brands, and line extensions
11-16-18 Unlawful acts of licensees; criminal penalties
11-16-19 Unlawful acts of persons; criminal penalties
11-16-20 Unlawful acts of brewers or manufacturers; criminal penalties
11-16-21 Requirements as to franchise agreements between brewers and distributors; transfer of franchise by distributor; franchise distributor network; notice thereof to brewer; arbitration of disputes as to such transfer; violations and penalties; limitation of section
11-16-22 Powers of the commissioner; rules, or orders
11-16-23 Revocation or suspension of license; monetary penalty; hearing assessment of costs; establishment of enforcement fund
11-16-24 Hearing on sanctioning of license; notice; review of action of commissioner; clerk of court to furnish commissioner copy of order or judgment of conviction of licensee; assessment of costs; procedure for appealing any final order of the commissioner which revokes, suspends, sanctions or denies the issuance or renewal of any license issued under this article
11-16-25 Reissuance of license after revocation
11-16-26 Municipal license tax
11-16-27 Revenue collected and paid to State Treasurer; expense of administration
11-16-28 Expiration date of existing licenses; when provisions operable
11-16-29 Severability
11-17-1 Short title
11-17-2 Definitions
11-17-3 Levy of tax; ratio; dedication of proceeds.(a) Tax on cigarettes and tobacco products other than cigarettes. — For the purpose of providing revenue for the General Revenue Fund of the state, an excise tax is hereby levied and imposed on sales of cigarettes and tobacco products other than cigarettes
11-17-4 Effect of rate changes; tobacco products on hand or in inventory; report; discount
11-17-4A No tobacco products tax by municipalities or other governmental subdivisions
11-17-4B Levy of tax on e-cigarette liquid; definitions; rate; invoice; report; payment; authority of the Tax Commissioner to inspect and examine witnesses; presumption; bond
11-17-5 How tax paid; stamps; how affixed; violations
11-17-6 Sales of stamps by deputies; fees; reports of deputies
11-17-7 Form of stamps; custody; discounts; security for payments
11-17-8 11-17-8
11-17-9 Discounts
11-17-10 Refunds
11-17-11 Surety bonds required; release of surety; new bond
11-17-12 Reports required; due date; records to be kept; inspection of records and stocks; examination of witnesses, summons, etc
11-17-13 Preservation of rules
11-17-14 11-17-14
11-17-15 11-17-15
11-17-16 11-17-16
11-17-17 Enforcement powers
11-17-18 11-17-18
11-17-19 Penalty for failure to file report when no tax due
11-17-19A Criminal penalties
11-17-19B Certain tax-not-paid tobacco products declared contraband
11-17-19C Magistrate courts have concurrent jurisdiction
11-17-20 Transportation of unstamped cigarettes or tax-not-paid tobacco products; forfeitures and sales of cigarettes and equipment
11-17-20A Criminal penalty for unlawful transportation of tax-not-paid tobacco products
11-17-20B Vending machines; presence of tax-not-paid tobacco products
11-17-21 Severability
11-17-22 General procedure and administration
11-17-23 Special study on impact of tax on tobacco products other than cigarettes
11-18-1 11-18-1
11-19-1 Definitions
11-19-2 Excise tax on bottled soft drinks, syrups and dry mixtures; disposition thereof
11-19-3 11-19-3
11-19-4 Affixing of tax stamps or tax crowns
11-19-4A Cancellation and removal of stamps
11-19-4B Disposition of unused crowns; penalty for violation
11-19-5 Purchase of tax stamps or tax crowns; discounts and commissions; refunds and statute of limitations; effective date
11-19-5A Due date of reports; additional reports; extension of time
11-19-5B Additional penalty for late filing or payment
11-19-5C 11-19-5C
11-19-6 11-19-6
11-19-7 11-19-7
11-19-7A Seizure and sale of soft drink syrups by commissioner; forfeiture; collection of tax
11-19-8 11-19-8
11-19-9 Altering, counterfeiting or reusing tax stamps or tax crowns; penalty
11-19-10 Penalties; crimes
11-19-11 Separability
11-19-12 General procedure and administration
11-19-13 Effective date of repeal of article
11-20-1 Authority of other states and their political subdivisions to sue
11-21-1 Legislative findings
11-21-2 Short title; arrangement and classification
11-21-3 Imposition of tax; persons subject to tax
11-21-3A Imposition of tax; persons subject to tax
11-21-4 Rate of tax -- Taxable years ending prior to January 1, 1963
11-21-4A Rate of tax -- Taxable years beginning on or after January 1, 1963, and before January 1, 1970
11-21-4B Same -- Taxable years beginning on or after January 1, 1970, and before January 1, 1971
11-21-4C Rate of tax -- Taxable periods beginning on or after January 1, 1971 and ending before April 1, 1983
11-21-4D Rate of tax -- Taxable periods beginning on or after April 1, 1983
11-21-4E Rate of tax -- Taxable years beginning on or after January 1, 1987
11-21-4F Effect of rate changes during taxable year
11-21-4H Future personal income tax reductions
11-21-4I Rate of tax — Taxable years beginning on and after January 1, 2025
11-21-5 Optional tax for certain resident individuals
11-21-6 Accounting periods and methods
11-21-7 Resident and nonresident defined
11-21-8 Credits against tax
11-21-8A Credit for qualified rehabilitated buildings investment
11-21-8B Definitions
11-21-8C Procedures
11-21-8D Standards
11-21-8E Carryback, carryforward
11-21-8F Disclosure of credit applications and grants
11-21-8G Credit for qualified rehabilitated residential building investment
11-21-8H Distribution, sale, transfer or assignment of qualified rehabilitated building investment tax credit
11-21-9 Meaning of terms
11-21-9A Pledge of credit or collateral by endorser, guarantor or accommodator not to constitute investment in borrower
11-21-10 Low income exclusion
11-21-10A Adoption tax credit
11-21-11 West Virginia taxable income of resident individual
11-21-12 West Virginia adjusted gross income of resident individual
11-21-12A Additional modification reducing federal adjusted gross income
11-21-12B Combat pay exempt
11-21-12C Deduction for long-term care insurance
11-21-12D Additional modification reducing federal adjusted gross income
11-21-12E Additional modification reducing federal adjusted gross income
11-21-12F Additional modification increasing federal adjusted gross income
11-21-12G Additional modification increasing federal adjusted gross income; disallowance of deduction taken under Internal Revenue Code Section 199
11-21-12H Repeal of section relating to Additional modification reducing federal adjusted gross income relating to tolls for travel on West Virginia toll roads and paid electronically through use of parkways authority commuter (PAC) cards
11-21-12I Decreasing modification reducing federal adjusted gross income for qualifying contribution to a qualified trust maintained for the benefit of a child with autism; effective date
11-21-12J Modifications to federal adjusted income
11-21-12K Additional modification reducing federal adjusted gross income for shareholders of S corporations and members of limited liability companies engaged in banking business
11-21-12L Decreasing modification reducing federal adjusted gross income for the net income of Qualified Opportunity Zone Businesses; effective date
11-21-12M Additional modifications related to a Jumpstart Savings Account
11-21-12N Additional modification reducing federal adjusted gross income related to gaming and gambling losses
11-21-13 West Virginia deduction of resident individual
11-21-14 West Virginia standard deduction of a resident individual
11-21-15 West Virginia itemized deduction of a resident individual
11-21-16 West Virginia personal exemptions of resident individual
11-21-17 Resident partners
11-21-17A Resident shareholders of S corporations
11-21-18 West Virginia taxable income of resident estate or trust
11-21-19 Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment
11-21-20 Credit for income tax of another state
11-21-21 Senior citizens' tax credit for property tax paid on first $20,000 of taxable assessed value of a homestead in this state
11-21-22 Low-income family tax credit
11-21-22A Definitions
11-21-22B Amount of credit
11-21-22C Administration
11-21-23 Refundable credit for real property taxes paid in excess of four percent of gross household income
11-21-24 Senior citizen property tax relief credit for tax years beginning before 2012
11-21-25 Nonrefundable credit for matching contribution to employee’s Jumpstart Savings Account
11-21-27 11-21-27
11-21-28 11-21-28
11-21-29 11-21-29
11-21-30 Computation of tax on income of nonresidents and part-year residents
11-21-31 Mobile employee exclusion from state source income
11-21-32 West Virginia source income of nonresident individual
11-21-33 11-21-33
11-21-34 11-21-34
11-21-35 11-21-35
11-21-36 11-21-36
11-21-37 Nonresident partners and shareholders of S corporations
11-21-37A Allocation and apportionment of income of nonresidents from multistate business activity
11-21-37B Special apportionment rules
11-21-37C Special apportionment rules - financial organizations
11-21-38 West Virginia source income of nonresident estate or trust
11-21-39 Share of nonresident estate, trust or beneficiary in income from West Virginia sources
11-21-40 Credit for income tax of state of residence
11-21-41 Special case in which a nonresident need not file West Virginia income tax return
11-21-42 Military incentive tax credit
11-21-43 Credit for consumers sales and service tax and use tax paid
11-21-44 West Virginia source income of part-year resident individuals
11-21-45 11-21-45
11-21-46 11-21-46
11-21-47 11-21-47
11-21-48 11-21-48
11-21-49 11-21-49
11-21-50 11-21-50
11-21-51 Returns and liabilities
11-21-51A Composite returns
11-21-52 Time and place for filing returns and paying tax
11-21-53 Signing of returns and other documents
11-21-54 Electronic filing for certain tax preparers
11-21-55 Declaration of estimated tax
11-21-56 Payments of estimated tax
11-21-57 Extensions of time
11-21-58 Requirements concerning returns, notices, records and statements
11-21-59 Report of change in federal taxable income
11-21-59A Report of change in taxes paid to other states
11-21-60 Change of election
11-21-61 Extension of time for performing certain acts due to Desert Shield service
11-21-62 Income taxes of members of Armed Forces on death
11-21-63 11-21-63
11-21-64 11-21-64
11-21-65 11-21-65
11-21-66 11-21-66
11-21-67 11-21-67
11-21-68 11-21-68
11-21-69 11-21-69
11-21-70 11-21-70
11-21-71 Requirement of withholding tax from wages
11-21-71A Withholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts
11-21-71B Withholding tax on West Virginia source income of nonresidents
11-21-72 Information statement for employee
11-21-73 Credit for tax withheld
11-21-74 Filing of employer’s withholding return and payment of withheld taxes; annual reconciliation; e-filing required for certain tax preparers and employer
11-21-75 Employer's liability for withheld taxes
11-21-76 Employer's failure to withhold
11-21-77 Extension of withholding to certain lottery winnings; lottery winnings source income
11-21-78 11-21-78
11-21-79 11-21-79
11-21-80 11-21-80
11-21-81 11-21-81
11-21-82 11-21-82
11-21-83 11-21-83
11-21-84 11-21-84
11-21-85 11-21-85
11-21-86 11-21-86
11-21-87 11-21-87
11-21-88 11-21-88
11-21-89 11-21-89
11-21-90 11-21-90
11-21-91 11-21-91
11-21-92 11-21-92
11-21-93 Personal income tax reserve fund
11-21-94 Effective date; severability
11-21-94A Effective date
11-21-95 General procedure and administration
11-21-97 Tax credit for employers providing child care for employees
11-21A-1 Definitions
11-21A-2 Reporting adjustments to federal taxable income – General rule
11-21A-3 Reporting federal adjustments — partnership level audit and administrative adjustment request
11-21A-4 De minimis exception
11-21A-5 Assessments of additional West Virginia tax, interest, and additions to tax arising from adjustments to federal taxable income; statute of limitations
11-21A-6 Estimated West Virginia tax payments during course of federal audit
11-21A-7 Claims for refund or credits of West Virginia tax arising from federal adjustments made by the IRS
11-21A-8 Scope of adjustments and extensions of time
11-21A-9 Effective date
11-21A-10 Legislative, interpretive, and procedural rules
11-21A-11 General procedure and administration
11-21A-12 Crimes and penalties
11-22-1 Definitions
11-22-2 Rate of tax; when and by whom payable; additional county tax; county clerk funding for election administration, infrastructure, and security, and other county clerk purposes
11-22-3 Payment from proceeds of judicial sale
11-22-4 Documentary stamps; affixing; cancellation; declaration of value
11-22-5 Commissioner to provide for sale of stamps; rules and regulations
11-22-6 Duties of clerk; declaration of consideration or value; filing of sales listing form for Tax Commissioner; disposition and use of proceeds
11-22-7 Failure to affix stamps
11-22-8 Penalty for recording without documentary stamp; effect
11-22-9 Unlawful acts; penalty
11-22-10 Erroneous collections; refund
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
11-23-5B 11-23-5B
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
11-23-24 11-23-24
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
11-23-29 11-23-29
11-23-30 11-23-30
11-23-31 11-23-31
11-23-32 11-23-32
11-23-33 11-23-33
11-23-34 11-23-34
11-23-35 11-23-35
11-23-36 11-23-36
11-23-37 11-23-37
11-23-38 11-23-38
11-23-39 11-23-39
11-23-40 11-23-40
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 11-24-17A
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 11-24-22
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 11-24-25
11-24-26 11-24-26
11-24-27 11-24-27
11-24-28 11-24-28
11-24-29 11-24-29
11-24-30 11-24-30
11-24-31 11-24-31
11-24-32 11-24-32
11-24-33 11-24-33
11-24-34 11-24-34
11-24-35 11-24-35
11-24-36 11-24-36
11-24-37 11-24-37
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
11-25-1 Declaration of purpose; rule of construction
11-25-2 Definitions
11-25-3 Computation of relief; limits; table
11-25-4 Forms and instructions; maximum participation
11-25-5 Proof of claim; landlord's cooperation required; relief limited to one claimant per homestead per year
11-25-6 Filing date
11-25-7 Claim as disbursement from state funds; claim is personal; offset
11-25-8 Denial of claim; violation of article; assessment; interest and penalties; crime
11-25-9 Hearings and appeals
11-25-10 Severability
11-25-11 Effective date
11-26-1 11-26-1
11-26-2 11-26-2
11-26-3 11-26-3
11-26-4 11-26-4
11-26-5 11-26-5
11-26-6 11-26-6
11-26-7 11-26-7
11-26-8 11-26-8
11-26-9 11-26-9
11-26-10 11-26-10
11-26-11 11-26-11
11-26-12 11-26-12
11-26-13 11-26-13
11-26-14 11-26-14
11-26-15 11-26-15
11-26-16 11-26-16
11-26-17 11-26-17
11-26-18 11-26-18
11-26-19 11-26-19
11-26-20 11-26-20
11-27-1 Legislative findings
11-27-2 Short title; arrangement and classification
11-27-3 Definitions
11-27-4 Imposition of tax on ambulatory surgical centers
11-27-5 Imposition of tax on providers of chiropractic services
11-27-6 Imposition of tax on providers of dental services
11-27-7 Imposition of tax on providers of emergency ambulance service
11-27-8 Imposition of tax on providers of independent laboratory or X-ray services
11-27-9 Imposition of tax on providers of inpatient hospital services
11-27-10 Imposition of tax on providers of intermediate care facility services for individuals with an intellectual disability
11-27-10A Imposition of tax on managed care organizations
11-27-11 Imposition of tax on providers of nursing facility services, other than services of intermediate care facilities for individuals with an intellectual disability
11-27-12 Imposition of tax on providers of nursing services
11-27-13 Imposition of tax on providers of opticians' services
11-27-14 Imposition of tax on providers of optometric services
11-27-15 Imposition of tax on providers of outpatient hospital services
11-27-16 Imposition of tax on providers of physicians' services
11-27-17 Imposition of tax on providers of podiatry services
11-27-18 Imposition of tax on providers of psychological services
11-27-19 Imposition of tax on providers of therapists' services
11-27-20 Double taxation prohibited
11-27-21 Apportionment of gross receipts
11-27-22 Accounting periods and methods of accounting
11-27-23 Time for filing returns and other documents
11-27-24 Payment of estimated tax
11-27-25 Time for paying tax
11-27-26 Place for filing returns and other documents
11-27-27 Signing of returns and other documents
11-27-28 Records
11-27-29 General procedure and administration
11-27-30 Exchange of information to facilitate compliance
11-27-31 Crimes and penalties
11-27-32 Dedication of tax
11-27-33 Abrogation
11-27-34 Severability
11-27-35 Effective date
11-27-36 Phase out and elimination of tax on services of individual practitioners
11-27-37 Contingent increase in rates of certain health care provider taxes
11-27-38 Contingent increase of tax rate on certain eligible hospitals
11-27-39 Contingent increase of tax rate on certain eligible acute care hospitals to increase practitioner payment fee schedules
11-28-1 Definitions
11-28-2 Eligibility for credit
11-28-3 Application of credit
11A-1-1 Definition of terms
11A-1-2 Lien for real property taxes
11A-1-3 Accrual; time for payment; interest on delinquent taxes
11A-1-4 Collection by sheriff
11A-1-5 Appointment of collector; bond
11A-1-6 When collection to commence
11A-1-7 No collection of current real property taxes until delinquent real property taxes are paid
11A-1-7A No collection of current personal property taxes until delinquent personal property taxes are paid
11A-1-8 Notice of time and place for payment; mailing of tax tickets
11A-1-8A Providing for payment at banking institutions
11A-1-9 Payment of taxes by co-owner or other interested party; lien
11A-1-10 Payment by owner of part of tract or lot assessed to another
11A-1-11 Payment by fiduciary
11A-1-12 Receipt for taxes
11A-1-13 Accounts to be kept by sheriff
11A-1-14 Payment by sheriff into State Treasury
11A-1-15 Payment by sheriff to municipal and county board of education treasuries
11A-1-16 Sheriff charged with all levies; final settlement
11A-1-17 Sheriff's commission for collection
11A-1-18 Exception
11A-2-1 Duty of sheriff to enforce payment of delinquent taxes
11A-2-2 Collection by civil action; fees and costs not required of sheriff
11A-2-3 Distraint
11A-2-4 Abatement of distress
11A-2-5 Distraint of encumbered property
11A-2-6 Distraint where land lies in more than one county
11A-2-7 Summary procedure for collection out of money due from or property held by another
11A-2-8 Remedies against vendee in possession without deed
11A-2-9 Remedies of sheriff paying over taxes not collected
11A-2-10 Sale of tax liens on real estate
11A-2-10A Notice of delinquency
11A-2-11 Delinquent lists; oath
11A-2-12 Penalty for inclusion of taxes paid in delinquent lists
11A-2-13 Publication and posting of delinquent tax lists
11A-2-14 Correction of delinquent lists by county commission; certification to Auditor; recordation
11A-2-15 Examination of lists by Auditor; credit to sheriff
11A-2-16 Effect of irregularity as to delinquent lists on later tax enforcement procedure
11A-2-17 Presumption of payment based on omission from delinquent lists
11A-2-18 Redemption before sale; record; lien
11A-2-19 Exception
11A-3-1 Declaration of legislative purpose and policy
11A-3-2 Second publication of list of delinquent real estate; notice
11A-3-3 Waiver of notice by person claiming lien
11A-3-4 Redemption after second publication and before certification to the Auditor
11A-3-5 Sale by sheriff; immunity; penalty; mandamus
11A-3-5A Effective date of transfer of duties for delinquent land sales by sheriff from the county clerk to the State Auditor
11A-3-5B Authorization for county clerk to perform duties for delinquent land sales by sheriff
11A-3-6 Purchase by sheriff, State Auditor, deputy commissioner and clerk of county commission prohibited; co-owner free to purchase at tax sale
11A-3-7 Suspension from same; amended delinquent lists; subsequent sale
11A-3-8 Certification of property to the Auditor
11A-3-9 Sheriff’s list of redemptions and certifications; oath
11A-3-10 Sheriff to account for proceeds; disposition of surplus
11A-3-11 Return of list certifications; redemptions
11A-3-12 Amendment of such list
11A-3-13 Publication by sheriff of certification list
11A-3-14 Purchase by individual at tax sale; certificate of sale
11A-3-15 Certificate of sale assignable
11A-3-16 Subsequent tax payments by purchaser
11A-3-17 Sale of subsequent tax liens
11A-3-18 Limitations on tax liens
11A-3-19 What purchaser must do before the deed can be secured
11A-3-20 Refund to purchaser of payment made at sheriff’s sale where property is subject of an erroneous assessment or is otherwise nonexistent
11A-3-21 Notice to redeem
11A-3-22 Service of notice
11A-3-23 Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record
11A-3-24 Notice of redemption from purchases; moneys received by sheriff
11A-3-25 Distribution of surplus to purchaser
11A-3-26 Certificate of redemption issued by State Auditor; recordation; disposition of redemption money
11A-3-27 Deed to purchaser; record
11A-3-28 Compelling service of notice or execution of deed
11A-3-29 One deed for adjoining pieces of real estate within the same tax district
11A-3-30 Title acquired by individual purchaser; action to quiet title
11A-3-31 Effect of irregularity on title acquired by purchaser
11A-3-32 Sheriff to keep proceeds in separate accounts; disposition
11A-3-33 State commissioner of delinquent and nonentered lands
11A-3-34 Deputy commissioners of delinquent and nonentered lands; bond
11A-3-35 Land record in Auditor's office
11A-3-36 Operating fund for land department in Auditor’s office
11A-3-36A Credit card approved form of payment in land department of Auditor's office
11A-3-37 Disposition of nonentered lands
11A-3-38 Redemption of nonentered or certified lands
11A-3-39 Certificate of redemption issued by Auditor; recordation
11A-3-40 Compulsory redemption at election of Auditor
11A-3-41 Auditor to report redemptions to county officers; disposition of redemption money; credit of state taxes to proper fund
11A-3-42 Lands subject to sale by Auditor
11A-3-43 Officers to report lands subject to sale
11A-3-44 Auditor to certify list of lands to be sold; lands so certified are subject to sale
11A-3-45 Auditor to hold annual auction
11A-3-45A Certain parties barred from participating in public auctions
11A-3-46 Publication of notice of auction
11A-3-47 Redemption prior to sale
11A-3-48 Unsold lands subject to sale without auction or additional advertising
11A-3-48A Certain parties barred from purchasing unsold lands
11A-3-49 Purchase by owner or deputy commissioner or other officers prohibited; coowner free to purchase at sale
11A-3-50 Receipt to purchaser for purchase price
11A-3-51 Deputy commissioner to report sales to Auditor; Auditor to approve sales
11A-3-52 Duties of purchaser to secure a deed
11A-3-53 Refund to purchaser of payment made at Auditor’s sale where property is nonexistent
11A-3-54 Notice to redeem
11A-3-55 Service of notice
11A-3-56 Redemption from purchase; receipt; list of redemptions; lien; lien of person redeeming interest of another; record
11A-3-57 Notice of redemption to purchaser; moneys received by sheriff
11A-3-58 Distribution to purchaser
11A-3-59 Deed to purchaser; record
11A-3-60 Compelling service of notice or execution of deed
11A-3-61 One deed for adjoining pieces of real estate within the same tax district
11A-3-62 Title acquired by individual purchaser
11A-3-63 Effect of irregularity on title acquired by purchaser
11A-3-64 Sheriff to receive proceeds of deputy commissioners' sales and redemptions from the deputy commissioner; disposition
11A-3-65 Right of former owner to surplus proceeds
11A-3-66 Compensation of Auditor
11A-3-67 Liability of officer failing to perform duty; penalty
11A-3-68 Disposition of lands heretofore purchased by or forfeited to state
11A-3-69 Effect of repeal
11A-3-70 Release of title to, and taxes on, lands on which all taxes paid for ten years
11A-3-71 Deeds of deputy commissioner conveying coal, oil, gas, timber and other natural resources
11A-3-72 Release of taxes and interest
11A-3-73 Release of taxes, interest and charges on land assessed by erroneous description, etc; misdescription, etc., not to result in forfeiture or subject land to the authority and control of the Auditor
11A-3-74 Severability
11A-4-1 Declaration of legislative purpose
11A-4-2 Right to set aside sale or deed when all taxes paid before sale
11A-4-3 Right to set aside deed improperly obtained
11A-4-4 Right to set aside deed when one entitled to notice not notified
11A-4-5 On whose behalf suits instituted; decree when deed set aside
11A-4-6 Redemption by persons under disability from purchase by individual
11A-4-7 Right of creditor of former owner of escheated land
11B-1-1 Department of Revenue; Office of Secretary of Revenue; Director of Budget; federal funds
11B-1-2 Agencies, boards, commissions, divisions and offices comprising the department of finance and revenue
11B-1-3 Powers and duties of secretary, administrators, division heads and employees
11B-1-4 Reports by secretary
11B-1-5 Delegation of powers and duties by secretary
11B-1-6 Confidentiality of information
11B-1-7 Right of appeal from interference with functioning of agency
11B-1-8 Special employment procedures for Tax Division personnel
11B-2-1 Budget office
11B-2-2 General powers and duties of secretary as director of budget
11B-2-3 Requests for appropriations; copies to legislative Auditor
11B-2-4 Contents of requests
11B-2-5 Form of requests
11B-2-6 Information concerning state finances
11B-2-7 Appropriations for judiciary
11B-2-8 Examination of requests for appropriations
11B-2-9 Appropriation requests by other than spending units
11B-2-10 Powers of secretary in administration of expenditures
11B-2-11 Estimates of revenue; reports on revenue collections; withholding department funds on noncompliance
11B-2-12 Submission of expenditure schedules; contents; submission of information on unpaid obligations; copies to Legislative Auditor
11B-2-13 Examination and approval of expenditure schedules; amendments; copies to legislative Auditor
11B-2-14 Reserves for emergencies
11B-2-15 Reserves for public employees insurance program
11B-2-15A PEIA Rainy Day Fund
11B-2-16 Limitation on expenditures
11B-2-17 Transfers between items of appropriation of executive, legislative and judicial branches
11B-2-18 Expenditure of excess in collections; notices to Auditor and treasurer
11B-2-19 Reports by spending units; copies to legislative Auditor
11B-2-20 Reduction of appropriations; powers of Governor; Revenue Shortfall Reserve Fund and permissible expenditures therefrom
11B-2-21 Reduction of appropriations — Reduction of appropriations from general revenue
11B-2-22 Reduction of appropriations -- Reduction of appropriations from other funds
11B-2-23 Approval of secretary of requests for changes and receipt and expenditure of federal funds by state agencies; copies or sufficient summary information to be furnished to secretary; consolidated report of federal funds; central agency for receipt of federal funds; unlawful acts
11B-2-24 Expenditure of appropriations -- Generally
11B-2-25 Expenditure of appropriations -- Other than for purchases of commodities
11B-2-26 Expenditure of appropriations -- Purchases of commodities
11B-2-27 Expenditure of appropriations — Payment of personal services
11B-2-28 Expenditure of appropriations -- Legislative and judicial expenditures
11B-2-29 Appropriations for officers, commissions, boards or institutions without office at capitol
11B-2-30 Submission of requests, amendments, reports, etc., to legislative Auditor; misdemeanor penalty for noncompliance
11B-2-31 Effectuation of transfer of budget section and transition
11B-2-32 Establish a special revenue fund designated the Public Employees Insurance Agency Financial Stability Fund; authority of the Secretary of Revenue to redirect certain special revenue funds to the Public Employees Insurance Agency Financial Stability Fund
11B-2-33 Personal Income Tax Reduction Fund