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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 23. Business Franchise Tax
Article 23. Business Franchise Tax
§11-23-1. Legislative Finding
§11-23-2. Short Title; Arrangement of Sections or Portions Thereof
§11-23-3. Meaning of Terms; Specific Terms Defined
§11-23-3a. Meaning of Terms; General Rule
§11-23-4. Tax Base Determined
§11-23-5. Apportionment of Tax Base
§11-23-5a. Special Apportionment Rules - Financial Organizations
§11-23-6. Imposition of Tax; Change in Rate of Tax
§11-23-7. Persons and Other Organizations Exempt From Tax
§11-23-8. Accounting Periods and Methods of Accounting
§11-23-9. Annual Returns
§11-23-9a. Method of Filing for Business Taxes
§11-23-10. Extension of Time for Filing Returns
§11-23-11. Time and Place for Paying Tax Shown on Returns
§11-23-12. Extensions of Time for Paying Tax
§11-23-13. Declaration and Payment of Estimated Tax
§11-23-14. Requirements Concerning Returns, Notices, Records and Statements
§11-23-15. Signing of Returns and Other Documents
§11-23-16. Place for Filing Returns or Other Documents
§11-23-17. Credits Against Tax; Expiration of Credits
§11-23-17a. (Effective July 1, 1987) Tax Credit for Business Investment and Jobs Expansion; Industrial Expansion and Revitalization; Eligible Research and Development Projects; Coal Loading Facilities
§11-23-17b. Application of Tax Credits
§11-23-18. Tax Under This Article in Addition to All Other Taxes
§11-23-19. Records
§11-23-20. Criminal Penalties
§11-23-21. General Procedure and Administration
§11-23-22. Severability
§11-23-23. Information Return and Due Date Thereof; Penalty for Failure to File, Waiver Thereof; Short Taxable Year Provisions
§11-23-24a. Tax Credit for Value-Added Products From Raw Agricultural Products; Regulations; Termination of Credit
§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