West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-23-2
Short title; arrangement of sections or portions thereof
Official textcode.wvlegislature.gov
This article shall be known and may be cited as the "Business Franchise Tax Act." No inference, implication or presumption of legislative construction or intent shall be drawn or made by reason of the location or grouping of any particular section, provision or portion of this article; and no legal effect shall be given to any descriptive matter or heading relating to any part, section, subsection or paragraph of this article.
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In this chapter (40 sections)
- 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
- 11-23-17 · Credits against tax; expiration of credits