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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 24. Corporation Net Income Tax
Article 24. Corporation Net Income Tax
§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 Specified Jurisdictions
§11-24-4. Imposition of Primary Tax and Rate Thereof; Effective and Termination Dates
§11-24-4a. Effect of Rate Changes During Taxable Year
§11-24-4b. Dividends Paid Deduction to Be Added Back in Determining Net Income for Captive Real Estate Investment Trusts and Regulated Investment Companies; Deductible Intangible Expenses and Deductible Interest Paid to Be Added Back in Determining Net Income of Certain Entities
§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; Disallowance of Deduction Taken Under Irc &Sect;199
§11-24-6b. Decreasing Modification Reducing Federal Taxable Income for the Income of Qualified Opportunity Zone Businesses; Effective Date
§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 of Credit
§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
§11-24-10. Credit for Hiring of Qualified Employees by Eligible Taxpayers Engaged in Manufacturing
§11-24-11. Credit for Reducing Electric or Natural Gas or Water Utility Rates for Low-Income Residential Customers
§11-24-11a. Credit for Reducing Telephone Utility Rates for Low-Income Residential Customers
§11-24-11b. Credit for Utility Taxpayers With Net Operating Loss Carryovers
§11-24-12. Military Incentive Tax Credit
§11-24-13. Returns; Time for Filing
§11-24-13a. Method of Filing for Business Taxes
§11-24-13b. Information Return for Corporations Electing to Be Taxed Under Subchapter S
§11-24-13c. Determination of Taxable Income or Loss Using Combined Report
§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 to Report Based on Worldwide Unitary Combined Reporting Basis; Initiation and Withdrawal of Worldwide Combined Reporting 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
§11-24-18. Extensions of Time
§11-24-19. Requirements Concerning Returns, Notices, Records and Statements
§11-24-20. Report of Change in Federal Taxable Income
§11-24-21. Change of Election
§11-24-22a. Tax Credit for Value-Added Products From Raw Agricultural Products; Regulations; Termination of Credit
§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
§PART. Iii. Procedure and Administration. &Sect;11-24-26. Repealed. Acts, 1978 Reg. sess., Ch. 95
§11-24-38. Deposit of Revenue
§11-24-39. Disposition of Revenue
§11-24-40. Effective Date; Severability
§11-24-41. General Procedure and Administration
§11-24-42. Effective Date
§11-24-43. Dedication of Corporation Net Income Tax Proceeds
§11-24-43a. Dedication of Tax Proceeds to Railways