West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-23-1
Legislative finding
Official textcode.wvlegislature.gov
This business franchise tax on corporations and partnerships is enacted pursuant to the provision of article X, section one of the Constitution of this state, granting to the Legislature the authority to tax privileges, franchises and incomes of persons and corporations. The Legislature finds and declares that this franchise tax is imposed on the privilege of doing business in this state, and that this tax is not an ad valorem property tax imposed on the property of corporations and partnerships doing business in this state.
Source: view the official text
In this chapter (40 sections)
- 11-21A-3 · Reporting federal adjustments — partnership level audit and…
- 11-21A-4 · De minimis exception
- 11-21A-5 · Assessments of additional West Virginia tax, interest, and…
- 11-21A-6 · Estimated West Virginia tax payments during course of…
- 11-21A-7 · Claims for refund or credits of West Virginia tax arising…
- 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;…
- 11-22-3 · Payment from proceeds of judicial sale
- 11-22-4 · Documentary stamps; affixing; cancellation; declaration of…
- 11-22-5 · Commissioner to provide for sale of stamps; rules and…
- 11-22-6 · Duties of clerk; declaration of consideration or value;…
- 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…
- 11-23-15 · Signing of returns and other documents
- 11-23-16 · Place for filing returns or other documents