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

W. Va. Code § 11-15-34

Tourism development project tax credit

Official textcode.wvlegislature.gov

# (a)

There is allowed as a credit against the consumers sales and service tax collected and required to be remitted pursuant to this article from the operation of an approved tourism development project as defined in section three, article two-e, chapter five-b of this code, the amount determined under section eight, article two-e, chapter five-b of this code relating to the tourism development project tax credit.

# (b)

The Tax Commissioner may propose legislative rules in accordance with article three, chapter twenty-nine-a of this code designed to require the filing of forms designed by the Tax Commissioner to reflect the intent of this section and article two-e, chapter five-b of this code.

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In this chapter (40 sections)
  1. 11-15-22 · Consolidated returns
  2. 11-15-23 · Keeping and preserving of records
  3. 11-15-24 · 11-15-24
  4. 11-15-24A · 11-15-24A
  5. 11-15-24B · 11-15-24B
  6. 11-15-24C · 11-15-24C
  7. 11-15-24D · 11-15-24D
  8. 11-15-24E · 11-15-24E
  9. 11-15-24F · 11-15-24F
  10. 11-15-25 · Records of nonresidents doing business in state
  11. 11-15-26 · Records of Tax Commissioner; preservation of returns
  12. 11-15-27 · 11-15-27
  13. 11-15-27A · 11-15-27A
  14. 11-15-28 · 11-15-28
  15. 11-15-29 · 11-15-29
  16. 11-15-30 · Proceeds of tax; appropriation of certain revenues
  17. 11-15-30A · 11-15-30A
  18. 11-15-31 · Construction and severability
  19. 11-15-32 · General procedure and administration
  20. 11-15-33 · Effective date
  21. 11-15-34 · Tourism development project tax credit
  22. 11-15A-1 · Definitions
  23. 11-15A-1A · Legislative findings
  24. 11-15A-2 · Imposition of tax; six percent tax rate; inclusion of…
  25. 11-15A-2A · Tax on value of property used or consumed in this state
  26. 11-15A-2B · Tax on the manufacture, sale and installation of modular…
  27. 11-15A-3 · Exemptions
  28. 11-15A-3A · Moving residence or business into state
  29. 11-15A-3B · 11-15A-3B
  30. 11-15A-3C · 11-15A-3C
  31. 11-15A-3D · Direct pay permits
  32. 11-15A-4 · Evidence of use
  33. 11-15A-5 · How collected
  34. 11-15A-6 · Collection by retailer
  35. 11-15A-6A · Collection by certain other retailers
  36. 11-15A-6B · Collection of tax by marketplace facilitators and referrers
  37. 11-15A-7 · Foreign retailers
  38. 11-15A-8 · Absorbing tax
  39. 11-15A-9 · Tax as debt
  40. 11-15A-10 · Payment to Tax Commissioner
Full table of contents →