West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13-31
Credit for consumers sales and service tax and use tax paid
Official textcode.wvlegislature.gov
The tax imposed by this article shall be subject to the credit set forth in section nine-b, article fifteen of this chapter and the credit set forth in section three-b, article fifteen-a of this chapter.
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In this chapter (40 sections)
- 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…
- 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…
- 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…
- 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…
- 11-13A-3A · Imposition of tax on privilege of severing natural gas or…
- 11-13A-3B · Imposition of tax on privilege of severing timber
- 11-13A-3C · Imposition of tax on privilege of severing other natural…
- 11-13A-3D · Imposition of tax on privilege of severing coalbed methane
- 11-13A-3E · Imposition of tax on privilege of extracting and recovering…
- 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…
- 11-13A-5B · Creation and cessation of West Virginia Future Fund;…
- 11-13A-6 · Additional tax on the severance, extraction and production…
- 11-13A-6A · Reallocation and dedication of percentage of severance tax…
- 11-13A-6B · Severance tax on coal extracted incident to highway…
- 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…
- 11-13A-9A · Periodic installment payments of tax imposed by section…