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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
Chapter 11. Taxation
Article 1. Supervision
Article 1A. Appraisal of Property
Article 1B. Additional Review of Property Appraisals; Implementation
Article 1C. Fair and Equitable Property Valuation
Article 2. Assessors
Article 3. Assessments Generally
Article 4. Assessment of Real Property
Article 5. Assessment of Personal Property
Article 6. Assessment of Public Service Businesses
Article 6A. Pollution Control Facilities Tax Treatment
Article 6B. Homestead Property Tax Exemption
Article 6C. Special Method for Appraising Dealer Vehicle Inventory
Article 6D. Alternative-Fuel Motor Vehicles Tax Credit
Article 6E. Special Method for Valuation of Certain Manufacturing Production Property
Article 6F. Special Method for Appraising Qualified Capital Additions to Manufacturing Facilities
Article 6G. Assessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered Under a Proportional Registration Agreement
Article 6H. Valuation of Special Aircraft Property
Article 6I. Senior Citizen Property Tax Payment Deferment Act
Article 6J. Special Method for Valuation of Certain High-Technology Property
Article 6K. Assessment of Industrial Property and Natural Resources Property
Article 6L. Special Method for Valuation of Certain Wireless Technology Property
Article 7. Capitation Taxes
Article 8. Levies
Article 8A. County-Wide Levy for District Debt Service
Article 9. Crimes and Penalties
Article 10. West Virginia Tax Procedure and Administration Act
Article 10A. West Virginia Office of Tax Appeals
Article 10B. Tax Penalty and Additions to Tax Amnesty
Article 10C. Benefits-Funded Purchasing
Article 10D. Tax Amnesty Program
Article 10E. Tax Shelter Voluntary Compliance Program
Article 11. Estate Taxes
Article 11A. Interstate Compromise of Inheritance and Death Taxes
Article 11B. Interstate Arbitration of Inheritance and Death Taxes
Article 12. Business Registration Tax
Article 12A. Annual Tax on Incomes of Certain Carriers
Article 12B. Minimum Severance Tax on Coal
Article 12C. Corporate License Tax
Article 12D. Establishment of Office of Business Registration; Creation of Centralized Records
Article 13. Business and Occupation Tax
Article 13A. Severance and Business Privilege Tax Act
Article 13AA. Commercial Patent Incentives Tax Act
Article 13B. Telecommunications Tax
Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act
Article 13C. Business Investment and Jobs Expansion Tax Credit
Article 13CC. Energy Intensive Industrial Consumers Revitalization Tax Credit
Article 13D. Tax Credits for Industrial Expansion and Revitalization, Research and Development Projects, Certain Housing Development Projects, Management Information Services Facilities, Industrial Facilities Producing Coal-Based Liquids Used to Produce Synthetic Fuels, and Aerospace Industrial Facility Investments
Article 13DD. West Virginia Farm-to-Food Bank Tax Credit
Article 13E. Business and Occupation Tax Credit for Coal Loading Facilities
Article 13EE. Coal Severance Tax Rebate
Article 13F. Business and Occupation Tax Credit for Reducing Electric and Natural Gas Utility Rates for Low-Income Residential Customers
Article 13G. Tax Credit for Reducing Telephone Utility Rates for Certain Low-Income Residential Customers
Article 13H. Business and Occupation Tax Credit for Increased Generation of Electricity
Article 13I. Tax Credit for Employing Former Employees of Colin Anderson Center Who Lost Their Jobs Due to the Closure of Colin Anderson Center
Article 13J. Neighborhood Investment Program
Article 13K. Tax Credit for Agricultural Equipment
Article 13L. The Natural Gas Industry Jobs Retention Act
Article 13M. Tax Credit for New Value-Added Wood Manufacturing Operations
Article 13N. Tax Credit for New Steel Manufacturing Operations After July 1, 1998
Article 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998
Article 13P. Tax Credit for Medical Liability Insurance Premiums
Article 13Q. Economic Opportunity Tax Credit
Article 13R. Strategic Research and Development Tax Credit
Article 13S. Manufacturing Investment Tax Credit
Article 13T. Tax Credit for Combined Claims Made Medical Malpractice Premiums and Medical Malpractice Liability Tail Insurance Premiums Paid
Article 13U. High-Growth Business Investment Tax Credit
Article 13V. Workers' Compensation Debt Reduction Act
Article 13W. Apprenticeship Training Tax Credits
Article 13X. West Virginia Film Industry Investment Act
Article 13Y. The West Virginia Manufacturing Property Tax Adjustment Act
Article 13Z. Residential Solar Energy Tax Credit
Article 14. Gasoline and Special Fuel Excise Tax
Article 14A. Motor Carrier Road Tax
Article 14B. Interstate Fuel Tax Agreement
Article 14C. Motor Fuel Excise Tax
Article 15. Consumers Sales and Service Tax
Article 15A. Use Tax
Article 15B. Streamlined Sales and Use Taxes
Article 16. Nonintoxicating Beer
Article 17. Tobacco Products Excise Tax Act
Article 18. Excise Tax on Use, Consumption or Storage of Cigarettes
Article 19. Soft Drinks Tax
Article 20. Reciprocal Enforcement
Article 21. Personal Income Tax
Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments
Article 22. Excise Tax on Privilege of Transferring Real Property
Article 23. Business Franchise Tax
Article 24. Corporation Net Income Tax
Article 25. Tax Relief for Elderly Homeowners and Renters
Article 26. Health Care Provider Medicaid Tax
Article 27. Health Care Provider Taxes
Article 28. Post-Coal Mine Site Business Credit