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

W. Va. Code § 11-23-5B

11-23-5B

Official textcode.wvlegislature.gov

Repealed.
Acts, 2008 Reg. Sess., Ch. 215.

Last amended: Acts, 2008 Reg

Source: view the official text

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In this chapter (40 sections)
  1. 11-21A-10 · Legislative, interpretive, and procedural rules
  2. 11-21A-11 · General procedure and administration
  3. 11-21A-12 · Crimes and penalties
  4. 11-22-1 · Definitions
  5. 11-22-2 · Rate of tax; when and by whom payable; additional county tax;…
  6. 11-22-3 · Payment from proceeds of judicial sale
  7. 11-22-4 · Documentary stamps; affixing; cancellation; declaration of…
  8. 11-22-5 · Commissioner to provide for sale of stamps; rules and…
  9. 11-22-6 · Duties of clerk; declaration of consideration or value;…
  10. 11-22-7 · Failure to affix stamps
  11. 11-22-8 · Penalty for recording without documentary stamp; effect
  12. 11-22-9 · Unlawful acts; penalty
  13. 11-22-10 · Erroneous collections; refund
  14. 11-23-1 · Legislative finding
  15. 11-23-2 · Short title; arrangement of sections or portions thereof
  16. 11-23-3 · Meaning of terms; specific terms defined
  17. 11-23-3A · Meaning of terms; general rule
  18. 11-23-4 · Tax base determined
  19. 11-23-5 · Apportionment of tax base
  20. 11-23-5A · Special apportionment rules - financial organizations
  21. 11-23-5B · 11-23-5B
  22. 11-23-6 · Imposition of tax; change in rate of tax
  23. 11-23-7 · Persons and other organizations exempt from tax
  24. 11-23-8 · Accounting periods and methods of accounting
  25. 11-23-9 · Annual returns
  26. 11-23-9A · Method of filing for business taxes
  27. 11-23-10 · Extension of time for filing returns
  28. 11-23-11 · Time and place for paying tax shown on returns
  29. 11-23-12 · Extensions of time for paying tax
  30. 11-23-13 · Declaration and payment of estimated tax
  31. 11-23-14 · Requirements concerning returns, notices, records and…
  32. 11-23-15 · Signing of returns and other documents
  33. 11-23-16 · Place for filing returns or other documents
  34. 11-23-17 · Credits against tax; expiration of credits
  35. 11-23-17A · (Effective July 1, 1987) Tax credit for business investment…
  36. 11-23-17B · Application of tax credits
  37. 11-23-18 · Tax under this article in addition to all other taxes
  38. 11-23-19 · Records
  39. 11-23-20 · Criminal penalties
  40. 11-23-21 · General procedure and administration
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