Terms Used In West Virginia Code > Chapter 48 > Article 16 - Uniform Interstate Family Support Act

• Active member: means an individual that performs the function of fire prevention and suppression, or vehicle and machinery extrications, hazardous materials response and mitigation, technical rescue, emergency medical services, and any other duties that a specialized support member may provide when responding to emergency situations. See West Virginia Code 11-13JJ-2
• Activities: means responses to emergencies, monthly or quarterly meetings, fund raising activities, and fire department management. See West Virginia Code 11-13JJ-2
• Ad valorem property tax: means and is limited to the West Virginia ad valorem property tax. See West Virginia Code 11-13MM-2
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affiliated group: means any affiliated group within the meaning section 1504(a) of the Internal Revenue Code, or any similar group defined under a similar provision of state, local, or foreign law, except that section 1504 of Internal Revenue Code shall be applied by substituting "more than 50 percent" for "at least 80 percent" each place it appears in that section. See West Virginia Code 11-13GG-3
• Affiliated group: means any affiliated group within the meaning of section 1504(a) of the Internal Revenue Code, or any similar group defined under a similar provision of state, local, or foreign law, except that section 1504 of the Internal Revenue Code shall be applied by substituting "more than 50 percent" for "at least 80 percent" each place it appears in that section. See West Virginia Code 11-13KK-2
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Agency: includes a municipality, a county or municipal development agency established pursuant to authority granted in §. See West Virginia Code 7-11B-3
• Allegation: something that someone says happened.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Amortization: Paying off a loan by regular installments.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Base assessed value: means the taxable assessed value of all real and tangible personal property, excluding personal motor vehicles, having a tax situs within a development or redevelopment district as shown upon the landbooks and personal property books of the assessor on July 1 of the calendar year preceding the effective date of the order or ordinance creating and establishing the development or redevelopment district: Provided, That for any development or redevelopment district approved after the effective date of the amendments to this section enacted during the regular session of the Legislature in 2014, personal trailers, personal boats, personal campers, personal motor homes, personal ATVs and personal motorcycles having a tax situs within a development or redevelopment district are excluded from the base assessed value. See West Virginia Code 7-11B-3
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Benefits: means all remuneration for work performed that is provided to an employee in whole or in part by the employer, other than wages, including the employer's contributions to insurance programs, health care, medical, dental and vision plans, life insurance, employer contributions to pensions, such as a 401(k), and employer-provided services, such as child care, offered by an employer to the employee. See West Virginia Code 11-13II-2
• Business: means a downstream natural gas manufacturing business activity which is engaged in by any person in this state which is taxable under §. See West Virginia Code 11-13GG-3
• Business: means small arms or ammunition manufacturing business activity, which is or may be classified under the North American Industry Classification System with a six-digit code for a product produced at a facility under code numbers 332992 or 332994 as they are defined on January 1, 2021, which is engaged in by any person in this state which is taxable under §. See West Virginia Code 11-13KK-2
• Business: means any activity taxable under article §. See West Virginia Code 11-13MM-2
• Business expansion: means capital investment in a new or expanded downstream natural gas manufacturing facility in this state. See West Virginia Code 11-13GG-3
• Business expansion: means capital investment in a new or expanded small arms or ammunition manufacturing facility in this state, which is or may be classified under the North American Industry Classification System with a six-digit code for a product produced at a facility under code numbers 332992 or 332994 as they are defined on January 1, 2021. See West Virginia Code 11-13KK-2
• Charter: shall mean , except where specific reference is made to a particular type of charter, either a special legislative charter (whether or not amended under the provisions of former §. See West Virginia Code 8-1-2
• Chief: means the highest-ranking fire line officer in charge of a volunteer fire department. See West Virginia Code 11-13JJ-2
• Child: means an individual, whether over or under the age of majority, who is or is alleged to be owed a duty of support by the individual'. See West Virginia Code 48-16-102
• Child support order: means a support order for a child, including a child who has attained the age of majority under the law of the issuing state or foreign country. See West Virginia Code 48-16-102
• City: is a word of art and shall mean, include, and be limited to any Class I, Class II, and Class III city, as classified in section three of this article (except in those instances where the context in which used clearly indicates that a particular class of city is intended), heretofore or hereafter incorporated as a municipal corporation under the laws of this state, however created and whether operating under: (i) A special legislative charter. See West Virginia Code 8-1-2
• Combined group: means a combined group as defined in §. See West Virginia Code 11-13LL-3
• Combined system: means either a combined waterworks, sewerage and stormwater system, or a combined waterworks and sewerage system. See West Virginia Code 8-20-1a
• Commission: means the West Virginia State Fire Commission. See West Virginia Code 11-13JJ-2
• Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
• Commissioner: means the Tax Commissioner of the State of West Virginia, or his or her delegate. See West Virginia Code 11-13FF-1
• Commissioner of Highways: means the Commissioner of the Division of Highways. See West Virginia Code 7-11B-3
• Compensation: means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services. See West Virginia Code 11-13GG-3
• Consecutive qualifying period: means each of the three qualifying periods successively following the qualifying period in which the new high-wage job was created. See West Virginia Code 11-13II-2
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Controlled group of corporations: means a controlled group of corporations as defined in section 1563(a) of the Internal Revenue Code. See West Virginia Code 11-13GG-3
• Controlled group of corporations: means a controlled group of corporations as defined in section 1563(a) of the Internal Revenue Code. See West Virginia Code 11-13KK-2
• Convention: means the Convention on the International Recovery of Child Support and Other Forms of Family Maintenance, concluded at The Hague on November 23, 2007. See West Virginia Code 48-16-102
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
• Corporation: means any corporation, joint-stock company, association, or other entity treated as a corporation for federal income tax purposes, and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by a certificate of interest or ownership or similar written instrument. See West Virginia Code 11-13GG-3
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Corporation: means any corporation, joint-stock company, association, or other entity treated as a corporation for federal income tax purposes, and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by a certificate of interest or ownership or similar written instrument. See West Virginia Code 11-13KK-2
• County commission: means the governing body of a county of this state and, for purposes of this article only, includes the governing body of a Class I, Class II or Class III municipality in this state. See West Virginia Code 7-11B-3
• County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
• Current assessed value: means the annual taxable assessed value of all real and tangible personal property, excluding personal motor vehicles, having a tax situs within a development or redevelopment district as shown upon the landbook and personal property records of the assessor: Provided, That for any development or redevelopment district approved after the effective date of the amendments to this section enacted during the regular session of the Legislature in 2014, personal trailers, personal boats, personal campers, personal motor homes, personal ATVs and personal motorcycles having a tax situs within a development or redevelopment district are excluded from the current assessed value. See West Virginia Code 7-11B-3
• Decedent: A deceased person.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defined benefit: means money payments, emoluments, rights, benefits, asset transfers and any other form of disbursement or outlay derived from a defined benefit plan as defined in 26 USC §. See West Virginia Code 11-13LL-3
• Dependent: A person dependent for support upon another.
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• Development office: means the West Virginia Department of Economic Development created in §. See West Virginia Code 7-11B-3
• Development or redevelopment district: means an area proposed by one or more agencies as a development or redevelopment district which may include one or more counties, one or more municipalities or any combination thereof, that has been approved by the county commission of each county in which the project area is located if the project is located outside the corporate limits of a municipality, or by the governing body of a municipality if the project area is located within a municipality, or by both the county commission and the governing body of the municipality when the development or redevelopment district is located both within and without a municipality. See West Virginia Code 7-11B-3
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Division: means the Tax Division of the Department of Revenue. See West Virginia Code 11-13FF-1
• Division: means the West Virginia State Tax Division. See West Virginia Code 11-13II-2
• Division of Highways: means the state Department of Transportation, Division of Highways. See West Virginia Code 7-11B-3
• Docket: A log containing brief entries of court proceedings.
• Domicile: means the sole place where an individual has a true, fixed, permanent home. See West Virginia Code 11-13II-2
• Downstream natural gas manufacturing: refers to oil and gas manufacturing operations after the production and processing phases and includes, but is not limited to, facilities that use oil, natural gas, natural gas liquids, or the products produced by ethane crackers as raw materials to manufacture industrial and commercial products. See West Virginia Code 11-13GG-3
• Downstream natural gas manufacturing business: means a business primarily engaged in this state in downstream natural gas manufacturing. See West Virginia Code 11-13GG-3
• Duty of support: means an obligation imposed or imposable by law to provide support for a child, spouse or former spouse, including an unsatisfied obligation to provide support. See West Virginia Code 48-16-102
• Eligible certificate holder: means an eligible taxpayer certified as a qualified labor intensive heavy industrial manufacturing project. See West Virginia Code 11-13LL-3
• Eligible employee: means an individual who is employed in West Virginia by an eligible employer, who is a resident of West Virginia, and 100 percent of the employee's income from such employment is West Virginia income. See West Virginia Code 11-13II-2
• Eligible employer: means a person whether organized for profit or not, or headquarters of such entity registered to do business in West Virginia that is the owner or operator of a project facility, that offers health benefits to all full-time eligible employees and certifies that it pays at least 50 percent of such health benefit premiums. See West Virginia Code 11-13II-2
• Eligible motor vehicle: means a motor vehicle on which the ad valorem property tax has been paid for the taxable year by the eligible taxpayer, and which is a motor vehicle as defined in this article. See West Virginia Code 11-13MM-2
• Eligible taxpayer: means an industrial taxpayer who purchases property for the purpose of industrial expansion or for the purpose of industrial revitalization in this state. See West Virginia Code 11-13LL-3
• Employee benefits: means payments by a taxpayer for a full-time employee for: health insurance. See West Virginia Code 11-13LL-3
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Ex officio: Literally, by virtue of one's office.
• Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Federal excise tax: means all excise taxes paid to the government of the United States under section 4181 of Title 26 of the Internal Revenue Code imposed upon manufacturers, producers, or importers by the sale of pistols, revolvers, firearms (other than pistols and revolvers), shells and cartridges. See West Virginia Code 11-13KK-2
• Fiduciary: A trustee, executor, or administrator.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Foreign country: means a country, including a political subdivision thereof, other than the United States, that authorizes the issuance of support orders and:

  (A) Which has been declared under the law of the United States to be a foreign reciprocating country. See West Virginia Code 48-16-102

• Foreign support order: means a support order of a foreign tribunal. See West Virginia Code 48-16-102
• Foreign tribunal: means a court, administrative agency or quasi-judicial entity of a foreign country which is authorized to establish, enforce or modify support orders or to determine parentage of a child. See West Virginia Code 48-16-102
• Fraud: Intentional deception resulting in injury to another.
• Full-time employee: means an employee employed in the state for at least an average of 140 hours per month during employment with an average hourly wage including employee benefits of more than 200 percent of the prevailing federal minimum wage. See West Virginia Code 11-13LL-3
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Governing body: shall mean the mayor and council together, the council, the board of directors, the commission, or other board or body of any municipality, by whatever name called, as the case may be, charged with the responsibility of enacting ordinances and determining the public policy of such municipality. See West Virginia Code 8-1-2
• Grantor: The person who establishes a trust and places property into it.
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
• Home state: means the state or foreign country in which a child lived with a parent or a person acting as parent for at least six consecutive months immediately preceding the time of filing of a petition or comparable pleading for support and, if a child is less than six months old, the state or foreign country in which the child lived from birth with any of them. See West Virginia Code 48-16-102
• in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
• including: when used in a definition contained in this article, shall not be considered to exclude other things otherwise within the meaning of the term defined. See West Virginia Code 11-13GG-3
• including: when used in a definition contained in this article, may not be considered to exclude other things otherwise within the meaning of the term defined. See West Virginia Code 11-13KK-2
• including: when used in a definition contained in this article, shall not exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 7-11B-3
• Income: includes earnings or other periodic entitlements to money from any source and any other property subject to withholding for support under the law of this state. See West Virginia Code 48-16-102
• Income withholding order: means an order or other legal process directed to an obligor'. See West Virginia Code 48-16-102
• Industrial expansion: means capital investment in a new or expanded industrial facility in this state. See West Virginia Code 11-13LL-3
• Industrial facility: means any factory, mill, plant, refinery, warehouse, building, or complex of buildings located within this state, including the land on which foregoing is located, and all machinery, equipment, and other real and tangible personal property located at or associated with the facility used in connection with the operation of the manufacturing business. See West Virginia Code 11-13LL-3
• Industrial taxpayer: means any taxpayer who is primarily engaged in a manufacturing business. See West Virginia Code 11-13LL-3
• Initiating tribunal: means the tribunal of a state or foreign country from which a petition or comparable pleading is forwarded or in which a petition or comparable pleading is filed for forwarding to another state or foreign country. See West Virginia Code 48-16-102
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Intergovernmental agreement: means any written agreement that may be entered into by and between two or more county commissions, or between two or more municipalities, or between a county commission and a municipality, in the singular and the plural, or between two or more government entities and the Commissioner of Highways: Provided, That any intergovernmental agreement shall not be subject to provisions governing intergovernmental agreements set forth in other provisions of this code, including, but not limited to, §. See West Virginia Code 7-11B-3
• Issuing state: means the state in which a tribunal issues a support order or a judgment determining parentage of a child. See West Virginia Code 48-16-102
• Issuing tribunal: means the tribunal of a state or foreign country that issues a support order or a judgment determining parentage of a child. See West Virginia Code 48-16-102
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Law: includes decisional and statutory law and rules and regulations having the force of law. See West Virginia Code 48-16-102
• Laws of the state: includes the Constitution of the State of West Virginia and the Constitution of the United States, and treaties and laws made in pursuance thereof. See West Virginia Code 2-2-10
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
• Manufacturing: means any business activity classified as having a sector identifier, consisting of the first two digits of the six-digit North American Industry Classification System code number of 31, 32, or 33. See West Virginia Code 11-13LL-3
• Mayor: shall mean the individual called mayor unless as to a particular municipality a commissioner (in a commission form of government) or the city manager (in a manager form of government) is designated or constituted by charter provision as the principal or chief executive officer or chief administrator thereof, in which event the term "mayor" shall mean as to such municipality such commissioner or city manager unless as to any particular power, authority, duty or function specified in this chapter to be exercised, discharged or fulfilled by the mayor it is provided by charter provision or ordinance that such particular power, authority, duty, or function shall be exercised, discharged, or fulfilled by the individual called mayor and not by a commissioner or city manager, in which event such particular power, authority, duty, or function shall in fact be exercised, discharged, or fulfilled in and for such municipality by the individual called mayor: Provided, That in the exercise and discharge of the ex officio justice of the peace, conservator of the peace, and mayor's court functions specified in this chapter, the term "mayor" shall always mean the individual called mayor. See West Virginia Code 8-1-2
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Motor Vehicle: means the following class of vehicles defined in §. See West Virginia Code 11-13MM-2
• Natural gas: means a gaseous fossil energy source that formed deep beneath the earth's surface that is a combustible mixture of methane and other hydrocarbons. See West Virginia Code 11-13GG-3
• Natural gas liquids: includes the following separated from raw natural gas: butane, ethane, isobutane, pentane, propane, and similar liquid hydrocarbons and byproducts separated from natural gas. See West Virginia Code 11-13GG-3
• Natural resources: means all forms of minerals, including, but not limited to, rock, stone limestone, coal shale, gravel, sand, clay, natural gas, oil, and natural gas liquids which are contained in or on the soils or waters of this state and includes standing timber. See West Virginia Code 11-13GG-3
• New downstream natural gas manufacturing facility: means a business facility which satisfies all the requirements of paragraphs (A), (B), (C), and (D) of this subdivision. See West Virginia Code 11-13GG-3
• New high-wage job: means a new job created in West Virginia by an eligible employer on or after July 1, 2020, that is occupied for at least 48 weeks of a qualifying period by an eligible employee who is paid wages calculated for the qualifying period to be at least two and twenty-five hundredths times the state median salary. See West Virginia Code 11-13II-2
• New job: means a job which did not exist in the downstream natural gas manufacturing business of the taxpayer in this state prior to the taxpayer's qualified investment being made, and which is filled by a new employee. See West Virginia Code 11-13GG-3
• New job: means a job that is occupied by an employee who was not previously on the employer's payroll in West Virginia, nor previously on the payroll of such employer's parent entity, subsidiary, alter ego, or affiliate in West Virginia, or previously on the payroll of any business whose physical plant and employees are substantially the same as those of the employer in West Virginia in the three years prior to the date of hire. See West Virginia Code 11-13II-2
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Obligee: means :

  (A) An individual to whom a duty of support is or is alleged to be owed or in whose favor a support order or a judgment determining parentage of a child has been issued. See West Virginia Code 48-16-102

• Obligor: means an individual or the estate of a decedent that:

  (A) Owes or is alleged to owe a duty of support. See West Virginia Code 48-16-102

• Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
• or his or her designee: when used in reference to the Tax Commissioner, means any officer or employee of the State Tax Department duly authorized by the commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article. See West Virginia Code 11-13GG-3
• or his or her designee: when used in reference to the Tax Commissioner, means any officer or employee of the State Tax Department duly authorized by the commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article. See West Virginia Code 11-13KK-2
• Order: means an order of the county commission adopted in conformity with the provisions of this article and as provided in this chapter. See West Virginia Code 7-11B-3
• Ordinance: shall mean the ordinances and laws enacted by the governing body of a municipality in the exercise of its legislative power, and in one or more articles of this chapter, ordinances enacted by a county commission. See West Virginia Code 8-1-2
• Ordinance: means a law adopted by the governing body of a municipality in conformity with the provisions of this article and as provided in §. See West Virginia Code 7-11B-3
• Original use: means the first use to which the property is put, whether or not the use corresponds to the use of the property by the taxpayer. See West Virginia Code 11-13GG-3
• Original use: means the first use to which the property is put, whether or not the use corresponds to the use of the property by the taxpayer. See West Virginia Code 11-13KK-2
• Outside this state: means a location in another state or a country other than the United States, whether or not the country is a foreign country. See West Virginia Code 48-16-102
• Partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, which is treated as a partnership for federal income tax purposes, and which is not a trust or estate, a corporation, or a sole proprietorship. See West Virginia Code 11-13GG-3
• Partnership: includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, which is treated as a partnership for federal income tax purposes, and which is not a trust or estate, a corporation, or a sole proprietorship. See West Virginia Code 11-13KK-2
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• pass through entity: includes a publicly traded partnership as that term is defined in section 7704 of the Internal Revenue Code that has equity securities registered with the Securities and Exchange Commission under section 12 of Title I of the Securities Exchange Act of 1934, 15 USC §. See West Virginia Code 11-13MM-2
• Payment in lieu of taxes: means a payment with respect to real and personal property located in a development or redevelopment district and owned in title by this state, a political subdivision of this state or an agency or instrumentality thereof, that is made by the lessee of such property pursuant to a written payment in lieu of taxes agreement, whether in effect as of, or subsequent to, the date of creation of the development or redevelopment district. See West Virginia Code 7-11B-3
• Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
• Person: includes any natural person, corporation, or partnership. See West Virginia Code 11-13GG-3
• Person: includes any natural person, corporation, or partnership. See West Virginia Code 11-13KK-2
• Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency or instrumentality or any other legal or commercial entity. See West Virginia Code 48-16-102
• Person: means includes any natural person, corporation or partnership or flow-through entity. See West Virginia Code 11-13LL-3
• Person: means  . See West Virginia Code 11-13MM-2
• Person: shall mean any individual, firm, partnership, corporation, company, association, joint-stock association, or any other entity or organization of whatever character or description. See West Virginia Code 8-1-2
• Personal property: All property that is not real property.
• personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
• Producer: means the person who is actually engaged in the agriculture, horticulture and grazing which gives existence and fruition to products of agriculture as distinguished from the broker or middleman. See West Virginia Code 11-5-3
• Program Value: means the fair market value of the vehicle less an amount to be determined by the qualifying charitable organization based upon the suitability of the vehicle to its program. See West Virginia Code 11-13FF-1
• Project: means any capital improvement, facility or both, as specifically set forth and defined in the project plan, requiring an investment of capital including, but not limited to, extensions, additions or improvements to existing facilities, including water or wastewater facilities, and the remediation of contaminated property as provided for in §. See West Virginia Code 7-11B-3
• Project costs: include , but are not limited to:

  (A) Capital costs, including, but not limited to, the actual costs of the construction of public works or improvements, capital improvements and facilities, new buildings, structures and fixtures, the demolition, alteration, remodeling, repair or reconstruction of existing buildings, structures and fixtures, environmental remediation, parking and landscaping, the acquisition of equipment and site clearing, grading and preparation. See West Virginia Code 7-11B-3

• Project plan: means the plan for a development or redevelopment project that is adopted by a county commission or governing body of a municipality in conformity with the requirements of this article and this chapter or §. See West Virginia Code 7-11B-3
• Property purchased for manufacturing investment: means real property, and improvements thereto, and tangible personal property but only if the property was constructed or purchased on or after January 1, 2022, for use as a component part of a new, expanded, or revitalized industrial facility. See West Virginia Code 11-13LL-3
• property purchased or leased for business expansion: means real property and improvements thereto, and tangible personal property, but only if the real or personal property was constructed, purchased, or leased and placed in service or use by the taxpayer, for use as a component part of a new or expanded downstream natural gas manufacturing facility as defined in this section, which is located within the State of West Virginia. See West Virginia Code 11-13GG-3
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Public service company: means a corporation or other business entity which delivers services considered essential to the public interest that are regulated by the applicable federal or state regulatory body, including, but not limited to, businesses furnishing electricity, natural gas, telecommunications, and water, and those transporting personal property or passengers, including, but not limited to, airlines, railroads, trucking, and bus companies, and which are centrally assessed by the state for property tax purposes. See West Virginia Code 11-13MM-2
• Purchase: means any acquisition of property, but only if:

  (A) The property is not acquired from a person whose relationship to the person acquiring it would result in the disallowance of deductions under section 267 or 707 (b) of the United States Internal Revenue Code. See West Virginia Code 11-13GG-3

• Purchase: means any acquisition of property, but only if:

  (A) The property is not acquired from a person whose relationship to the person acquiring it would result in the disallowance of deductions under section 267 or 707 (b) of the United States Internal Revenue Code. See West Virginia Code 11-13KK-2

• Qualified Charitable Organization: means a nonprofit association which:

  (A) Is recognized as exempt from federal taxation under §. See West Virginia Code 11-13FF-1

• Qualified labor intensive heavy industrial manufacturing project: means a project certified as a qualified labor intensive heavy industrial manufacturing project by a duly authorized representative of the West Virginia Department of Economic Development on or after January 1, 2022 in which the taxpayer is expected to:

  (A) Invest at least $2 billion in property purchased for manufacturing investment and placed in service or put in use at an industrial facility in this state. See West Virginia Code 11-13LL-3

• Qualified manufacturing investment: means that amount determined under §. See West Virginia Code 11-13LL-3
• Qualifying period: means the period of 12 months beginning on the day an eligible employee begins working in a new high-wage job or the period of 12 months beginning on the anniversary of the day an eligible employee began working in a new high-wage job. See West Virginia Code 11-13II-2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See West Virginia Code 48-16-102
• Recorder: shall mean the recorder, clerk, or other municipal officer, by whatever name called, charged with the responsibility of keeping the journal of the proceedings of the governing body of the municipality and other municipal records. See West Virginia Code 8-1-2
• Redevelopment plan: means the comprehensive program under this article of a county or municipality for redevelopment intended by the payment of redevelopment costs to reduce or eliminate those conditions, the existence of which qualified the redevelopment area as a blighted area, conservation area, economic development area or combination thereof, and to thereby enhance the tax bases of the levying bodies which extend into the redevelopment area. See West Virginia Code 7-11B-3
• redevelopment project: means a project undertaken in a development or redevelopment district for eliminating or preventing the development or spread of slums or deteriorated, deteriorating or blighted areas, for discouraging the loss of commerce, industry or employment, for increasing employment or for any combination thereof in accordance with a tax increment financing plan. See West Virginia Code 7-11B-3
• Register: means to record in a tribunal of this state a support order or judgment determining parentage of a child issued in another state or a foreign country. See West Virginia Code 48-16-102
• Registering tribunal: means a tribunal in which a support order or judgment determining parentage of a child is registered. See West Virginia Code 48-16-102
• Related person: means :

  (A) A corporation, partnership, association, or trust controlled by the taxpayer. See West Virginia Code 11-13GG-3

• Related person: means :

  (A) A corporation, partnership, association, or trust controlled by the taxpayer. See West Virginia Code 11-13KK-2

• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Resident: means a natural person whose domicile is in West Virginia at the time of hire or within 180 days of the date of hire. See West Virginia Code 11-13II-2
• Resident: shall mean any individual who maintains a usual and bona fide place of abode within the corporate limits of a municipality or within the boundaries of a territory referred to in this chapter, as the case may be. See West Virginia Code 8-1-2
• Responding state: means a state in which a petition or comparable pleading for support or to determine parentage of a child is filed or to which a petition or comparable pleading is forwarded for filing from another state or a foreign country. See West Virginia Code 48-16-102
• Responding tribunal: means the authorized tribunal in a responding state or foreign country. See West Virginia Code 48-16-102
• revitalization: means capital investment in an industrial facility located in this state to construct, build, commission, install, replace or modernize buildings, equipment, machinery, and other tangible personal property used in connection with the operation of the facility in an industrial business of the taxpayer including the acquisition of any real property necessary to the industrial revitalization. See West Virginia Code 11-13LL-3
• sewerage system: shall be construed to mean and include any or all of the following: A sewage treatment plant or plants, collecting, intercepting and outlet sewers, lateral sewers, drains, force mains, conduits, pumping stations, ejector stations and all other appurtenances, extensions, additions and improvements necessary, appropriate, useful, convenient or incidental for the collection, treatment and disposal in a sanitary manner of sewage and industrial wastes. See West Virginia Code 8-20-1
• Small arms and ammunition manufacturing: refers to a facility which is or may be classified under the North American Industry Classification System with a six-digit North American Industry Classification System code for a product produced at a facility with code numbers 332992 or 332994 as they are defined on January 1, 2021. See West Virginia Code 11-13KK-2
• Small arms and ammunition manufacturing business: means a business primarily engaged in this state in small arms or ammunition manufacturing which is or may be classified under the North American Industry Classification System with a six-digit North American Industry Classification System code for a product produced at a facility with code numbers 332992 or 332994 as they are defined on January 1, 2021. See West Virginia Code 11-13KK-2
• Small arms and ammunition manufacturing facility: means any factory, mill, plant, warehouse, building, or complex of buildings located within this state, including the land on which it is located, and all machinery, equipment, and other real and personal property located at or within the facility, used in connection with the operation of the facility, and all site preparation and start-up costs of the taxpayer for the small arms and ammunition manufacturing facility, which is or may be classified under the North American Industry Classification System with a six-digit North American Industry Classification System code for a product produced at a facility with code numbers 332992 or 332994 as they are defined on January 1, 2021, and which it capitalizes for federal income tax purposes in a business that is taxable in this state. See West Virginia Code 11-13KK-2
• Spousal support order: means a support order for a spouse or former spouse of the obligor. See West Virginia Code 48-16-102
• State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands or any territory or insular possession subject to the jurisdiction of the United States. See West Virginia Code 48-16-102
• State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
• Statute: A law passed by a legislature.
• Stormwater system: means a stormwater system in its entirety or any integral part thereof used to collect and dispose of stormwater and an associated stormwater management program. See West Virginia Code 8-20-1a
• Subpoena: A command to a witness to appear and give testimony.
• Subpoena duces tecum: A command to a witness to produce documents.
• Support enforcement agency: means a public official or governmental entity, or private agency authorized to:

  (A) Seek enforcement of support orders or laws relating to the duty of support. See West Virginia Code 48-16-102

• Support order: means a judgment, decree, order, decision or directive, whether temporary, final or subject to modification, issued in a state or foreign country for the benefit of a child, a spouse or a former spouse which provides for monetary support, health care, arrearages, retroactive support or reimbursement for financial assistance provided to an individual obligee in place of child support. See West Virginia Code 48-16-102
• Tax increment: means the amount of regular levy property taxes attributable to the amount by which the current assessed value of real and tangible personal property having a tax situs in a development or redevelopment district exceeds the base assessed value of the property. See West Virginia Code 7-11B-3
• Tax increment financing fund: means a separate fund for a development or redevelopment district established by the county commission or governing body of the municipality into which all tax increment revenues and other pledged revenues are deposited and from which projected project costs, debt service and other expenditures authorized by this article are paid. See West Virginia Code 7-11B-3
• tax increment financing obligations: means bonds, loans, debentures, notes, special certificates or other evidences of indebtedness issued by a county commission or municipality pursuant to this article to carry out a development or redevelopment project or to refund outstanding obligations under this article. See West Virginia Code 7-11B-3
• Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
• Taxpayer: means any person subject to any of the taxes imposed by §. See West Virginia Code 11-13GG-3
• Taxpayer: means any person subject to any of the taxes imposed by §. See West Virginia Code 11-13KK-2
• taxpayer: includes owners of a flow-through entity, the owners of which receive conduit income from the flow-through entity, on which income owners are required to pay the taxes imposed by §. See West Virginia Code 11-13LL-3
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• This code: means the Code of West Virginia, 1931, as amended. See West Virginia Code 11-13GG-3
• This code: means the Code of West Virginia, 1931, as amended. See West Virginia Code 11-13KK-2
• This code: means the Code of West Virginia, 1931, as amended by the Legislature. See West Virginia Code 7-11B-3
• This state: means the State of West Virginia. See West Virginia Code 11-13GG-3
• This state: means the State of West Virginia. See West Virginia Code 11-13KK-2
• Town: includes a city, village or town, and the word "council" any body or board, whether composed of one or more branches, which is authorized to make ordinances for the government of a city, town, or village. See West Virginia Code 2-2-10
• Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Tribunal: means a court, administrative agency or quasi-judicial entity authorized to establish, enforce or modify support orders or to determine parentage of a child. See West Virginia Code 48-16-102
• Trustee: A person or institution holding and administering property in trust.
• Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
• Vehicle: means a passenger motor vehicle that is suitable for daily commutes for employment purposes and is acceptable to the qualifying charitable organization as to its suitability for its program. See West Virginia Code 11-13FF-1
• Volunteer fire department: means a volunteer fire department in this state, certified and regulated by the commission, and lawfully formed under §. See West Virginia Code 11-13JJ-2
• Volunteer firefighter: means a West Virginia taxpayer who is an active member of a volunteer fire department. See West Virginia Code 11-13JJ-2
• Wages: means all compensation paid by an eligible employer to an eligible employee through the employer's payroll system, including those wages that the employee elects to defer or redirect or the employee's contribution to a 401(k) or cafeteria plan program, but "wages" does not include benefits or the employer's share of payroll taxes, Social Security or Medicare contributions, federal or state unemployment insurance contributions, or workers' compensation. See West Virginia Code 11-13II-2
• waterworks system: shall be construed to mean and include a waterworks system in its entirety or any integral part thereof, including mains, hydrants, meters, valves, standpipes, storage tanks, pump tanks, pumping stations, intakes, wells, impounding reservoirs, pumps, machinery, purification plants, softening apparatus, and all other facilities necessary, appropriate, useful, convenient or incidental in connection with or to a water supply system. See West Virginia Code 8-20-1
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.