Short title; arrangement and classification

This article may be cited as the "West Virginia Corporation Net Income Tax Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, nor shall be descriptive matter or headings relating to any part, section, subsection or paragraph be given any legal effect.

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In this chapter (40 sections)

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…
11-24-4 · Imposition of primary tax and rate thereof; effective and…
11-24-4A · Effect of rate changes during taxable year
11-24-4B · Dividends paid deduction to be added back in determining net…
11-24-5 · Corporations exempt from tax
11-24-6 · Adjustments in determining West Virginia taxable income
11-24-6A · Additional modification increasing federal taxable income;…
11-24-6B · Decreasing modification reducing federal taxable income for…
11-24-6C · Additional modification decreasing federal taxable income;…
11-24-7 · Allocation and apportionment
11-24-7A · Special apportionment rules
11-24-7B · Special apportionment rules - financial organizations
11-24-8 · Accounting periods and methods of accounting
11-24-9 · Credits against primary tax; election of taxpayer; expiration…
11-24-9A · Credits against primary tax; election of taxpayer
11-24-9B · Limited tax credits - Financial organizations
11-24-9C · Research and development credit against primary tax

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