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Sections |
Article 1 |
Supervision |
11-1-1 – 11-1-9 |
Article 1A |
Appraisal of Property |
11-1A-1 – 11-1A-30 |
Article 1B |
Additional Review of Property Appraisals; Implementation |
11-1B-1 – 11-1B-19 |
Article 1C |
Fair and Equitable Property Valuation |
11-1C-1 – 11-1C-14 |
Article 2 |
Assessors |
11-2-1 – 11-2-11 |
Article 3 |
Assessments Generally |
11-3-1 – 11-3-25b |
Article 4 |
Assessment of Real Property |
11-4-1 – 11-4-20 |
Article 5 |
Assessment of Personal Property |
11-5-1 – 11-5-15 |
Article 6 |
Assessment of Public Service Businesses |
11-6-1 – 11-6-27 |
Article 6A |
Pollution Control Facilities Tax Treatment |
11-6A-1 – 11-6A-5a |
Article 6B |
Homestead Property Tax Exemption |
11-6B-1 – 11-6B-12 |
Article 6C |
Special Method for Appraising Dealer Vehicle Inventory |
11-6C-1 – 11-6C-5 |
Article 6D |
Alternative-Fuel Motor Vehicles Tax Credit |
11-6D-1 – 11-6D-9 |
Article 6E |
Special Method for Valuation of Certain Manufacturing Production Property |
11-6E-1 – 11-6E-6 |
Article 6F |
Special Method for Appraising Qualified Capital Additions to Manufacturing Facilities |
11-6F-1 – 11-6F-6 |
Article 6G |
Assessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered Under a Proportional Registration Agreement |
11-6G-2 – 11-6G-18 |
Article 6H |
Valuation of Special Aircraft Property |
11-6H-1 – 11-6H-7 |
Article 6J |
Special Method for Valuation of Certain High-Technology Property |
11-6J-1 – 11-6J-7 |
Article 6K |
Assessment of Industrial Property and Natural Resources Property |
11-6K-1 – 11-6K-8 |
Article 6L |
Special Method for Valuation of Certain Wireless Technology Property |
11-6L-1 – 11-6L-5 |
Article 7 |
Capitation Taxes |
11-7-1 |
Article 8 |
Levies |
11-8-1 – 11-8-33 |
Article 9 |
Crimes and Penalties |
11-9-1 – 11-9-17 |
Article 10 |
West Virginia Tax Procedure and Administration Act |
11-10-1 – 11-10-5ee |
Article 10A |
West Virginia Office of Tax Appeals |
11-10A-1 – 11-10A-23 |
Article 10B |
Tax Penalty and Additions to Tax Amnesty |
11-10B-1 – 11-10B-8 |
Article 10C |
Benefits-Funded Purchasing |
11-10C-1 – 11-10C-5 |
Article 10D |
Tax Amnesty Program |
11-10D-1 – 11-10D-13 |
Article 10E |
Tax Shelter Voluntary Compliance Program |
11-10E-1 – 11-10E-10 |
Article 11 |
Estate Taxes |
11-11-1 – 11-11-43 |
Article 11A |
Interstate Compromise of Inheritance and Death Taxes |
11-11A-1 – 11-11A-5 |
Article 11B |
Interstate Arbitration of Inheritance and Death Taxes |
11-11B-1 – 11-11B-14 |
Article 12 |
Business Registration Tax |
11-12-1 – 11-12-86 |
Article 12A |
Annual Tax On Incomes of Certain Carriers |
11-12A-24 – 11-12A-25 |
Article 12B |
Minimum Severance Tax On Coal |
11-12B-1 – 11-12B-18 |
Article 12C |
Corporate License Tax |
11-12C-1 – 11-12C-13 |
Article 12D |
Establishment of Office of Business Registration; Creation of Centralized Records |
11-12D-1 – 11-12D-6 |
Article 13 |
Business and Occupation Tax |
11-13-1 – 11-13-2r |
Article 13A |
Severance and Business Privilege Tax Act |
11-13A-1 – 11-13A-6b |
Article 13C |
Business Investment and Jobs Expansion Tax Credit |
11-13C-1 – 11-13C-16 |
Article 13D |
Tax Credits for Industrial Expansion and Revitalization, Research and Development Projects, Certain Housing Development Projects, Management Information Services Facilities, Industrial Facilities Producing Coal-Based Liquids Used to Produce Synthetic Fuel |
11-13D-1 – 11-13D-10 |
Article 13E |
Business and Occupation Tax Credit for Coal Loading Facilities |
11-13E-1 – 11-13E-7 |
Article 13F |
Business and Occupation Tax Credit for Reducing Electric and Natural Gas Utility Rates for Low-Income Residential Customers |
11-13F-1 – 11-13F-5 |
Article 13G |
Tax Credit for Reducing Telephone Utility Rates for Certain Low-Income Residential Customers |
11-13G-1 – 11-13G-5 |
Article 13I |
Tax Credit for Employing Former Employees of Colin Anderson Center Who Lost Their Jobs Due to the Closure of Colin Anderson Center |
11-13I-1 – 11-13I-3 |
Article 13J |
Neighborhood Investment Program |
11-13J-1 – 11-13J-12 |
Article 13K |
Tax Credit for Agricultural Equipment |
11-13K-1 – 11-13K-6 |
Article 13L |
The Natural Gas Industry Jobs Retention Act |
11-13L-1 – 11-13L-9 |
Article 13M |
Tax Credit for New Value-Added Wood Manufacturing Operations |
11-13M-1 – 11-13M-12 |
Article 13N |
Tax Credit for New Steel Manufacturing Operations After July 1, 1998 |
11-13N-1 – 11-13N-12 |
Article 13O |
Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998 |
11-13O-1 – 11-13O-12 |
Article 13P |
Tax Credit for Medical Liability Insurance Premiums |
11-13P-1 – 11-13P-11 |
Article 13Q |
Economic Opportunity Tax Credit |
11-13Q-1 – 11-13Q-22 |
Article 13R |
Strategic Research and Development Tax Credit |
11-13R-1 – 11-13R-13 |
Article 13S |
Manufacturing Investment Tax Credit |
11-13S-1 – 11-13S-10 |
Article 13T |
Tax Credit for Combined Claims Made Medical Malpractice Premiums and Medical Malpractice Liability Tail Insurance Premiums Paid |
11-13T-1 – 11-13T-9 |
Article 13U |
High-Growth Business Investment Tax Credit |
11-13U-1 – 11-13U-10 |
Article 13V |
Workers’ Compensation Debt Reduction Act |
11-13V-1 – 11-13V-17 |
Article 13W |
Apprenticeship Training Tax Credits |
11-13W-1 |
Article 13X |
West Virginia Film Industry Investment Act |
11-13X-1 – 11-13X-13 |
Article 13Y |
The West Virginia Manufacturing Property Tax Adjustment Act |
11-13Y-1 – 11-13Y-9 |
Article 13Z |
Residential Solar Energy Tax Credit |
11-13Z-1 – 11-13Z-3 |
Article 13AA |
Commercial Patent Incentives Tax Act |
11-13AA-1 – 11-13AA-13 |
Article 13BB |
West Virginia Innovative Mine Safety Technology Tax Credit Act |
11-13BB-1 – 11-13BB-14 |
Article 13CC |
Energy Intensive Industrial Consumers Revitalization Tax Credit |
11-13CC-1 – 11-13CC-5 |
Article 13DD |
West Virginia Farm-to-Food Bank Tax Credit |
11-13DD-1 – 11-13DD-7 |
Article 13EE |
Coal Severance Tax Rebate |
11-13EE-16 – 11-13EE-2 |
Article 13FF |
Tax Credit for Donation or Sale of Vehicle |
11-13FF-1 – 11-13FF-4 |
Article 13GG |
Downstream Natural Gas Manufacturing Investment Tax Credit of 2020 |
11-13GG-10 – 11-13GG-20 |
Article 13HH |
The West Virginia Natural Gas Liquids Property Tax Adjustment Act |
11-13HH-3 – 11-13HH-10 |
Article 13II |
The High-Wage Growth Business Tax Credit Act |
11-13II-1 – 11-13II-5 |
Article 13JJ |
West Virginia Volunteer Firefighter Tax Credit Act |
11-13JJ-1 – 11-13JJ-7 |
Article 13KK |
West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers |
11-13KK-1 – 11-13KK-9 |
Article 13LL |
Industrial Advancement Act |
11-13LL-1 – 11-13LL-9 |
Article 13MM |
West Virginia Property Tax Adjustment Act |
11-13MM-9 – 11-13MM-7 |
Article 14 |
Gasoline and Special Fuel Excise Tax |
11-14-1 – 11-14-31 |
Article 14A |
Motor Carrier Road Tax |
11-14A-1 – 11-14A-28 |
Article 14B |
Interstate Fuel Tax Agreement |
11-14B-1 – 11-14B-17 |
Article 14C |
Motor Fuel Excise Tax |
11-14C-1 – 11-14C-48 |
Article 15 |
Consumers Sales and Service Tax |
11-15-1 – 11-15-9u |
Article 15A |
Use Tax |
11-15A-1 – 11-15A-6b |
Article 15B |
Streamlined Sales and Use Taxes |
11-15B-1 – 11-15B-37 |
Article 16 |
Nonintoxicating Beer |
11-16-1 – 11-16-5a |
Article 17 |
Tobacco Products Excise Tax Act |
11-17-1 – 11-17-23 |
Article 19 |
Soft Drinks Tax |
11-19-1 – 11-19-13 |
Article 20 |
Reciprocal Enforcement |
11-20-1 |
Article 21 |
Personal Income Tax |
11-21-12e – 11-21-12d |
Article 21A |
Additional Income Taxes Due to Federal Partnership Adjustments |
11-21A-12 – 11-21A-3 |
Article 22 |
Excise Tax On Privilege of Transferring Real Property |
11-22-1 – 11-22-10 |
Article 23 |
Business Franchise Tax |
11-23-1 – 11-23-28 |
Article 24 |
Corporation Net Income Tax |
11-24-38 – 11-24-24 |
Article 25 |
Tax Relief for Elderly Homeowners and Renters |
11-25-1 – 11-25-11 |
Article 27 |
Health Care Provider Taxes |
11-27-1 – 11-27-39 |
Article 28 |
Post-Coal Mine Site Business Credit |
11-28-1 – 11-28-3 |