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- W. Va. Code § 11-13V-2 · Legislative intent and findings.
- W. Va. Code § 11-13V-3 · Definitions.
- W. Va. Code § 11-13V-4 · Imposition of tax.
- W. Va. Code § 11-13V-4a · Coalbed methane.
- W. Va. Code § 11-13V-5 · Accounting periods and methods of accounting.
- W. Va. Code § 11-13V-6 · Time for filing annual returns and other documents.
- W. Va. Code § 11-13V-7 · Periodic installment payments of taxes imposed by this article; exceptions.
- W. Va. Code § 11-13V-8 · Extension of time for filing returns.
- W. Va. Code § 11-13V-9 · Extension of time for paying tax.
- W. Va. Code § 11-13V-10 · Place for filing returns or other documents.
- W. Va. Code § 11-13V-11 · Time and place for paying tax shown on returns.
- W. Va. Code § 11-13V-12 · Signing of returns and other documents.
- W. Va. Code § 11-13V-13 · Bond of taxpayer may be required.
- W. Va. Code § 11-13V-14 · Collection of tax; agreement for processor to pay tax due from severor.
- W. Va. Code § 11-13V-15 · Records.
- W. Va. Code § 11-13V-16 · General procedure and administration.
- W. Va. Code § 11-13V-17 · Crimes and penalties.
- W. Va. Code § 11-13W-1 · Tax credits for apprenticeship training in construction trades.
- W. Va. Code § 11-13X-1 · Short title.
- W. Va. Code § 11-13X-2 · Legislative findings and purpose.
- W. Va. Code § 11-13X-3 · Definitions.
- W. Va. Code § 11-13X-4 · Creation of the tax credit.
- W. Va. Code § 11-13X-5 · Amount of credit allowed; limitation of the credits.
- W. Va. Code § 11-13X-6 · Requirements for credit.
- W. Va. Code § 11-13X-7 · Application of credit to state taxes.
- W. Va. Code § 11-13X-8 · Uses of credit; unused credit; carry forward; carry back prohibited; expiration and forfeiture of credit.
- W. Va. Code § 11-13X-9 · Legislative rules.
- W. Va. Code § 11-13X-10 · Burden of proof.
- W. Va. Code § 11-13X-11 · Tax credit review and accountability.
- W. Va. Code § 11-13X-12 · Economic development; utilization of state locations, talent, and production companies.
- W. Va. Code § 11-13X-13 · Effective date, elimination of film tax credits, preservation of film tax credits earned prior to the sunset date; cessation of the West Virginia Film Office.
- W. Va. Code § 11-13Y-1 · Short title.
- W. Va. Code § 11-13Y-2 · Definitions.
- W. Va. Code § 11-13Y-3 · Eligibility for tax credits; creation of the credit.
- W. Va. Code § 11-13Y-4 · Amount of credit allowed.
- W. Va. Code § 11-13Y-5 · Application of annual credit allowance.
- W. Va. Code § 11-13Y-6 · Availability of credit to successors.
- W. Va. Code § 11-13Y-7 · Credit recapture; interest; penalties; additions to tax; statute of limitations.
- W. Va. Code § 11-13Y-8 · Report on credit.
- W. Va. Code § 11-13Y-9 · Effective date.
- W. Va. Code § 11-13Z-1 · Amount of credit.
- W. Va. Code § 11-13Z-2 · Restrictions.
- W. Va. Code § 11-13Z-3 · Carryover credit allowed; Tax Commissioner to promulgate rules.
- W. Va. Code § 11-13AA-1 · Short title.
- W. Va. Code § 11-13AA-2 · Legislative findings and purpose.
- W. Va. Code § 11-13AA-3 · Definitions.
- W. Va. Code § 11-13AA-4 · Tax incentive for developing patents in this state.
- W. Va. Code § 11-13AA-5 · Tax credit for use of a patent in a manufacturing process or product in this state that was developed in this state.
- W. Va. Code § 11-13AA-6 · Transfer of credit to successors.
- W. Va. Code § 11-13AA-7 · Identification of a patent and required records.
- W. Va. Code § 11-13AA-8 · Failure to keep records of a patent for which credit allowed.
- W. Va. Code § 11-13AA-9 · Tax credit review and accountability.
- W. Va. Code § 11-13AA-10 · Promulgation of rules.
- W. Va. Code § 11-13AA-11 · Interpretation and construction.
- W. Va. Code § 11-13AA-12 · Effective date.
- W. Va. Code § 11-13AA-13 · Termination of credit.
- W. Va. Code § 11-13BB-1 · Short title.
- W. Va. Code § 11-13BB-2 · Legislative findings and purpose.
- W. Va. Code § 11-13BB-3 · Definitions.
- W. Va. Code § 11-13BB-4 · List of approved innovative mine safety technology.
- W. Va. Code § 11-13BB-5 · Amount of credit allowed.
- W. Va. Code § 11-13BB-6 · Qualified investment.
- W. Va. Code § 11-13BB-7 · Forfeiture of unused tax credits.
- W. Va. Code § 11-13BB-8 · Transfer of certified eligible safety property to successors.
- W. Va. Code § 11-13BB-9 · Identification of investment credit property.
- W. Va. Code § 11-13BB-10 · Failure to keep records of certified eligible safety property.
- W. Va. Code § 11-13BB-11 · Tax credit review and accountability.
- W. Va. Code § 11-13BB-12 · Disclosure of tax credits.
- W. Va. Code § 11-13BB-13 · Rules.
- W. Va. Code § 11-13BB-14 · Termination.
- W. Va. Code § 11-13CC-1 · Short title.
- W. Va. Code § 11-13CC-2 · Legislative findings and purpose.
- W. Va. Code § 11-13CC-3 · Amounts of credits; limitations.
- W. Va. Code § 11-13CC-3a · Applicability to minimum severance tax credit.
- W. Va. Code § 11-13CC-4 · Required payments to public utilities.
- W. Va. Code § 11-13CC-5 · Expiration.
- W. Va. Code § 11-13DD-1 · Findings and purpose.
- W. Va. Code § 11-13DD-2 · Definitions.
- W. Va. Code § 11-13DD-3 · Amount of credit; limitation of credit.
- W. Va. Code § 11-13DD-4 · Determination of value of credit.
- W. Va. Code § 11-13DD-5 · Legislative rules.
- W. Va. Code § 11-13DD-6 · Tax credit review report.
- W. Va. Code § 11-13DD-7 · Effective date.
- W. Va. Code § 11-13EE-1 · Findings and purpose.
- W. Va. Code § 11-13EE-2 · Definitions.
- W. Va. Code § 11-13EE-3 · Rebate allowable.
- W. Va. Code § 11-13EE-4 · Information required to determine amount of rebate allowable.
- W. Va. Code § 11-13EE-5 · Claim for rebate.
- W. Va. Code § 11-13EE-6 · Suspension of payment of rebate.
- W. Va. Code § 11-13EE-7 · Burden of proof; application required; failure to make timely application.
- W. Va. Code § 11-13EE-8 · Identification of capital investment property.
- W. Va. Code § 11-13EE-9 · Failure to keep records of investment credit property.
- W. Va. Code § 11-13EE-10 · Transfer of qualified investment property to successors.
- W. Va. Code § 11-13EE-11 · Recapture of rebate; recapture tax imposed.
- W. Va. Code § 11-13EE-12 · Interpretation and construction.
- W. Va. Code § 11-13EE-13 · Rebate report.
- W. Va. Code § 11-13EE-14 · Rules.
- W. Va. Code § 11-13EE-15 · Severability.
- W. Va. Code § 11-13EE-16 · Effective date.
- W. Va. Code § 11-13FF-1 · Definitions.