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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 13. Business and Occupation Tax
Article 13. Business and Occupation Tax
§11-13-1. Definitions
§11-13-2. Imposition of Privilege Tax
§11-13-2d. Public Service or Utility Business
§11-13-2e. Business of Gas Storage; Effective Date
§11-13-2f. Manufacturing or Producing Synthetic Fuel From Coal; Rate and Measure of Tax; Definitions; Dedication, Deposit and Distribution of Tax; Expenditure of Distributions Received by Synthetic Fuel-Producing Counties for Economic Development and Infrastructure Improvement Pursuant to Plan Approved by West Virginia Development Office; Priority for Expenditure of Distributions Received by Other County Commissions; Date for Expiration of Tax
§11-13-2m. Business of Generating or Producing Electric Power; Exception; Rates
§11-13-2n. Business of Generating or Producing or Selling Electric Power; Exemptions; Rates
§11-13-2o. Business of Generating or Producing or Selling Electricity on and After June 1, 1995; Definitions; Rate of Tax; Exemptions; Effective Date
§11-13-2p. Credit Against Tax Based on the Taxable Generating Capacity of a Generating Unit Utilizing a Turbine Powered Primarily by Wind
§11-13-2q. Exemption From Tax for Certain Merchant Power Plants
§11-13-3. Exemptions; Annual Exemption and Periods Thereof
§11-13-3a. Deduction for Contributions to an Employee Stock Ownership Plan by a Manufacturer
§11-13-3b. Definitions; Reduction Allowed in Tax Due; How Computed
§11-13-3c. Tax Credit for Business Investment and Jobs Expansion
§11-13-3d. Tax Credit for Industrial Expansion and Industrial Revitalization, and Eligible Research and Development Projects
§11-13-3e. Tax Credit for Coal Loading Facilities; Regulations
§11-13-3f. Tax Credit for Reducing Electric, Natural Gas or Water Utility Rates for Low-Income Residential Customers; Regulations
§11-13-3g. Tax Credit for Increased Generation of Electricity From Coal
§11-13-4. Computation of Tax; Payment
§11-13-5. Return and Remittance by Taxpayer
§11-13-9. Tax Year
§11-13-10. Tax Cumulative
§11-13-13. Receivership or Insolvency Proceedings
§11-13-17. Priority in Distribution in Receivership, etc.; Personal Liability of Administrator
§11-13-18. Agents for Collection of Delinquent Taxes
§11-13-19. Certificate to Clerk of County Court of Assessment of Taxes
§11-13-25. Cities, Towns or Villages Restricted From Imposing Additional Tax
§11-13-26. Severability
§11-13-27. General Procedure and Administration
§11-13-28. Effective Date; Transition Rules
§11-13-29. Tax Commissioner to Furnish Comparative Study Reports to Governor and Legislature, Dates Therefor
§11-13-30. Tax Credit for Coal Coking Facilities; Regulations
§11-13-31. Credit for Consumers Sales and Service Tax and Use Tax Paid