West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-24-23C
Procedures
Application and processing procedures for provisions of this section shall be the same as any required under provisions of Title 36 of the Code of Federal Regulations, Part 67, and Title 26 of the Code of Federal Regulations, Part 1. Successful completion of a historic preservation certification application shall automatically qualify the applicant to be considered for tax credits under this section.
Successful certification by the national park service of a rehabilitation of a building that results in such building being a "qualified rehabilitated building" within the meaning of §47(c)(1), Title 26 of the United States Code, and amendments thereto, shall automatically qualify the applicant for tax credits under this section. The state historic preservation officer's role in the application procedure shall be identical to that in Title 36 of the Code of Federal Regulations, Part 67, and Title 26 of the Code of Federal Regulations, Part 1.
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In this chapter (40 sections)
- 11-24-13A · Method of filing for business taxes
- 11-24-13B · Information return for corporations electing to be taxed…
- 11-24-13C · Determination of taxable income or loss using combined…
- 11-24-13D · Determination of the business income of the combined group
- 11-24-13E · Designation of surety
- 11-24-13F · Water's-edge reporting mandated absent affirmative election…
- 11-24-14 · Time and place for filing returns and paying tax
- 11-24-15 · Signing of returns and other documents
- 11-24-16 · Declarations of estimated tax
- 11-24-17 · Payments of estimated tax
- 11-24-17A · 11-24-17A
- 11-24-18 · Extensions of time
- 11-24-19 · Requirements concerning returns, notices, records and…
- 11-24-20 · Report of change in federal taxable income
- 11-24-21 · Change of election
- 11-24-22 · 11-24-22
- 11-24-22A · Tax credit for value-added products from raw agricultural…
- 11-24-23 · Credit for consumers sales and service tax and use tax paid
- 11-24-23A · Credit for qualified rehabilitated buildings investment
- 11-24-23B · Definitions
- 11-24-23C · Procedures
- 11-24-23D · Standards
- 11-24-23E · Carryback, carryforward
- 11-24-23F · Credit allowed for specific taxable years
- 11-24-23G · Application of credits
- 11-24-24 · Credit for income tax paid to another state
- 11-24-25 · 11-24-25
- 11-24-26 · 11-24-26
- 11-24-27 · 11-24-27
- 11-24-28 · 11-24-28
- 11-24-29 · 11-24-29
- 11-24-30 · 11-24-30
- 11-24-31 · 11-24-31
- 11-24-32 · 11-24-32
- 11-24-33 · 11-24-33
- 11-24-34 · 11-24-34
- 11-24-35 · 11-24-35
- 11-24-36 · 11-24-36
- 11-24-37 · 11-24-37
- 11-24-38 · Deposit of revenue