West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-23-26
Effective date
Official textcode.wvlegislature.gov
The provisions of this article as amended or added by this act shall take effect on July 1, 1988, and apply to all taxable years ending after that date: Provided, That if an effective date is expressly provided in such provision, that specific effective date shall control in lieu of this general effective date provision.
Source: view the official text
In this chapter (40 sections)
- 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
- 11-23-17A · (Effective July 1, 1987) Tax credit for business investment…
- 11-23-17B · Application of tax credits
- 11-23-18 · Tax under this article in addition to all other taxes
- 11-23-19 · Records
- 11-23-20 · Criminal penalties
- 11-23-21 · General procedure and administration
- 11-23-22 · Severability
- 11-23-23 · Information return and due date thereof; penalty for failure…
- 11-23-24 · 11-23-24
- 11-23-24A · Tax credit for value-added products from raw agricultural…
- 11-23-25 · Credit for consumers sales and service tax and use tax paid
- 11-23-26 · Effective date
- 11-23-27 · Credit for franchise tax paid to another state
- 11-23-28 · Notice of business activities report
- 11-23-29 · 11-23-29
- 11-23-30 · 11-23-30
- 11-23-31 · 11-23-31
- 11-23-32 · 11-23-32
- 11-23-33 · 11-23-33
- 11-23-34 · 11-23-34
- 11-23-35 · 11-23-35
- 11-23-36 · 11-23-36
- 11-23-37 · 11-23-37
- 11-23-38 · 11-23-38
- 11-23-39 · 11-23-39
- 11-23-40 · 11-23-40
- 11-24-1 · Legislative findings
- 11-24-2 · Short title; arrangement and classification
- 11-24-3 · Meaning of terms; general rule
- 11-24-3A · Specific terms defined
- 11-24-3B · General meaning of definition of the term tax haven for…