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- W. Va. Code § 11-23-36 · §11-23-36.
- W. Va. Code § 11-23-37 · §11-23-37.
- W. Va. Code § 11-23-38 · §11-23-38.
- W. Va. Code § 11-23-39 · §11-23-39.
- W. Va. Code § 11-23-40 · §11-23-40.
- W. Va. Code § 11-24-1 · Legislative findings.
- W. Va. Code § 11-24-2 · Short title; arrangement and classification.
- W. Va. Code § 11-24-3 · Meaning of terms; general rule.
- W. Va. Code § 11-24-3a · Specific terms defined.
- W. Va. Code § 11-24-3b · General meaning of definition of the term tax haven for specified jurisdictions.
- W. Va. Code § 11-24-4 · Imposition of primary tax and rate thereof; effective and termination dates.
- W. Va. Code § 11-24-4a · Effect of rate changes during taxable year.
- W. Va. Code § 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.
- W. Va. Code § 11-24-5 · Corporations exempt from tax.
- W. Va. Code § 11-24-6 · Adjustments in determining West Virginia taxable income.
- W. Va. Code § 11-24-6a · Additional modification increasing federal taxable income; disallowance of deduction taken under IRC §199.
- W. Va. Code § 11-24-6b · Decreasing modification reducing federal taxable income for the income of Qualified Opportunity Zone Businesses; effective date.
- W. Va. Code § 11-24-6c · Additional modification decreasing federal taxable income; net liability under apportionment.
- W. Va. Code § 11-24-6d · Additional modification related to voluntary portable benefits plans.
- W. Va. Code § 11-24-7 · Allocation and apportionment.
- W. Va. Code § 11-24-7a · Special apportionment rules.
- W. Va. Code § 11-24-7b · Special apportionment rules - financial organizations.
- W. Va. Code § 11-24-8 · Accounting periods and methods of accounting.
- W. Va. Code § 11-24-9 · Credits against primary tax; election of taxpayer; expiration of credit.
- W. Va. Code § 11-24-9a · Credits against primary tax; election of taxpayer.
- W. Va. Code § 11-24-9b · Limited tax credits - Financial organizations.
- W. Va. Code § 11-24-9c · Research and development credit against primary tax.
- W. Va. Code § 11-24-10 · Credit for hiring of qualified employees by eligible taxpayers engaged in manufacturing.
- W. Va. Code § 11-24-10a · Nonrefundable credit for matching contribution to employee’s Jumpstart Savings Account.
- W. Va. Code § 11-24-11 · Credit for reducing electric or natural gas or water utility rates for low-income residential customers.
- W. Va. Code § 11-24-11a · Credit for reducing telephone utility rates for low-income residential customers.
- W. Va. Code § 11-24-11b · Credit for utility taxpayers with net operating loss carryovers.
- W. Va. Code § 11-24-12 · Military incentive tax credit.
- W. Va. Code § 11-24-13 · Returns; time for filing.
- W. Va. Code § 11-24-13a · Method of filing for business taxes.
- W. Va. Code § 11-24-13b · Information return for corporations electing to be taxed under subchapter S.
- W. Va. Code § 11-24-13c · Determination of taxable income or loss using combined report.
- W. Va. Code § 11-24-13d · Determination of the business income of the combined group.
- W. Va. Code § 11-24-13e · Designation of surety.
- W. Va. Code § 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.
- W. Va. Code § 11-24-14 · Time and place for filing returns and paying tax.
- W. Va. Code § 11-24-15 · Signing of returns and other documents.
- W. Va. Code § 11-24-16 · Declarations of estimated tax.
- W. Va. Code § 11-24-17 · Payments of estimated tax.
- W. Va. Code § 11-24-17a · §11-24-17a.
- W. Va. Code § 11-24-18 · Extensions of time.
- W. Va. Code § 11-24-19 · Requirements concerning returns, notices, records and statements.
- W. Va. Code § 11-24-20 · Report of change in federal taxable income.
- W. Va. Code § 11-24-21 · Change of election.
- W. Va. Code § 11-24-22 · §11-24-22.
- W. Va. Code § 11-24-22a · Tax credit for value-added products from raw agricultural products; regulations; termination of credit.
- W. Va. Code § 11-24-23 · Credit for consumers sales and service tax and use tax paid.
- W. Va. Code § 11-24-23a · Credit for qualified rehabilitated buildings investment.
- W. Va. Code § 11-24-23b · Definitions.
- W. Va. Code § 11-24-23c · Procedures.
- W. Va. Code § 11-24-23d · Standards.
- W. Va. Code § 11-24-23e · Carryback, carryforward.
- W. Va. Code § 11-24-23f · Credit allowed for specific taxable years.
- W. Va. Code § 11-24-23g · Application of credits.
- W. Va. Code § 11-24-24 · Credit for income tax paid to another state.
- W. Va. Code § 11-24-25 · §11-24-25.
- W. Va. Code § 11-24-26 · §11-24-26.
- W. Va. Code § 11-24-27 · §11-24-27.
- W. Va. Code § 11-24-28 · §11-24-28.
- W. Va. Code § 11-24-29 · §11-24-29.
- W. Va. Code § 11-24-30 · §11-24-30.
- W. Va. Code § 11-24-31 · §11-24-31.
- W. Va. Code § 11-24-32 · §11-24-32.
- W. Va. Code § 11-24-33 · §11-24-33.
- W. Va. Code § 11-24-34 · §11-24-34.
- W. Va. Code § 11-24-35 · §11-24-35.
- W. Va. Code § 11-24-36 · §11-24-36.
- W. Va. Code § 11-24-37 · §11-24-37.
- W. Va. Code § 11-24-38 · Deposit of revenue.
- W. Va. Code § 11-24-39 · Disposition of revenue.
- W. Va. Code § 11-24-40 · Effective date; severability.
- W. Va. Code § 11-24-41 · General procedure and administration.
- W. Va. Code § 11-24-42 · Effective date.
- W. Va. Code § 11-24-43 · Dedication of corporation net income tax proceeds.
- W. Va. Code § 11-24-43a · Dedication of tax proceeds to railways.
- W. Va. Code § 11-24-44 · Tax credit for employers providing child care for employees.
- W. Va. Code § 11-25-1 · Declaration of purpose; rule of construction.
- W. Va. Code § 11-25-2 · Definitions.
- W. Va. Code § 11-25-3 · Computation of relief; limits; table.
- W. Va. Code § 11-25-4 · Forms and instructions; maximum participation.
- W. Va. Code § 11-25-5 · Proof of claim; landlord's cooperation required; relief limited to one claimant per homestead per year.
- W. Va. Code § 11-25-6 · Filing date.
- W. Va. Code § 11-25-7 · Claim as disbursement from state funds; claim is personal; offset.
- W. Va. Code § 11-25-8 · Denial of claim; violation of article; assessment; interest and penalties; crime.
- W. Va. Code § 11-25-9 · Hearings and appeals.
- W. Va. Code § 11-25-10 · Severability.
- W. Va. Code § 11-25-11 · Effective date.
- W. Va. Code § 11-26-1 · §11-26-1.
- W. Va. Code § 11-26-2 · §11-26-2.
- W. Va. Code § 11-26-3 · §11-26-3.
- W. Va. Code § 11-26-4 · §11-26-4.
- W. Va. Code § 11-26-5 · §11-26-5.
- W. Va. Code § 11-26-6 · §11-26-6.
- W. Va. Code § 11-26-7 · §11-26-7.
- W. Va. Code § 11-26-8 · §11-26-8.