West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-21-8B
Definitions
# (a)
"Certified historic structure" means any building located in this state that is listed individually in the national register of historic places or located in a registered historic district, reviewed by the West Virginia Division of Culture and History, and certified by the national park service as being of historic significance to the district.
# (b)
"Certified rehabilitation" means any rehabilitation of a certified historic building that is reviewed by the West Virginia Division of Culture and History, and certified by the national park service as being consistent with the historic character of the property and, where applicable, the district in which it is located.
# (c)
"Historic district" means any district that is listed in the national register of historic places or designated under a state or local statute which has been certified as containing criteria which will substantially achieve the purpose of preserving and rehabilitating buildings of significance to the district and which is certified as substantially meeting all of the requirements for listing of districts in the national register of historic places.
# (d)
"Historic preservation certification application" means the application forms published by the national park service, United States department of the interior, Parts 1, 2 and 3, form No. 10-168.
# (e)
"Secretary of the interior standards" means standards and guidelines adopted and published by the national park service, United States department of the interior, for rehabilitation of historic properties.
# (f)
"State historic preservation officer" means the state official designated by the Governor pursuant to provisions in the national historic preservation act of 1966, as amended and further defined in section six, article one, chapter twenty-nine of this code.
Source: view the official text
In this chapter (40 sections)
- 11-19-13 · Effective date of repeal of article
- 11-20-1 · Authority of other states and their political subdivisions to…
- 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…
- 11-21-4B · Same -- Taxable years beginning on or after January 1, 1970,…
- 11-21-4C · Rate of tax -- Taxable periods beginning on or after January…
- 11-21-4D · Rate of tax -- Taxable periods beginning on or after April…
- 11-21-4E · Rate of tax -- Taxable years beginning on or after January…
- 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…
- 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…
- 11-21-8H · Distribution, sale, transfer or assignment of qualified…
- 11-21-9 · Meaning of terms
- 11-21-9A · Pledge of credit or collateral by endorser, guarantor or…
- 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…
- 11-21-12B · Combat pay exempt
- 11-21-12C · Deduction for long-term care insurance
- 11-21-12D · Additional modification reducing federal adjusted gross…
- 11-21-12E · Additional modification reducing federal adjusted gross…
- 11-21-12F · Additional modification increasing federal adjusted gross…
- 11-21-12G · Additional modification increasing federal adjusted gross…