Chapter 11 - TAXATION
- 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 — 11-3-33)
- Article 4 - ASSESSMENT OF REAL PROPERTY (§§ 11-4-1 — 11-4-21)
- 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-1 — 11-6G-18)
- Article 6H - VALUATION OF SPECIAL AIRCRAFT PROPERTY (§§ 11-6H-1 — 11-6H-7)
- Article 6I - SENIOR CITIZEN PROPERTY TAX PAYMENT DEFERMENT ACT (§§ 11-6I-1 — 11-6I-11)
- 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 6M - CRITICAL MATERIALS MANUFACTURING PROPERTY TAX TREATMENT (§§ 11-6M-1 — 11-6M-3)
- Article 7 - CAPITATION TAXES (§ 11-7-1)
- Article 8 - LEVIES (§§ 11-8-1 — 11-8-33)
- Article 8A - COUNTY-WIDE LEVY FOR DISTRICT DEBT SERVICE (§ 11-8A-1)
- Article 9 - CRIMES AND PENALTIES (§§ 11-9-1 — 11-9-17)
- Article 10 - WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT (§§ 11-10-1 — 11-10-27)
- 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 — 11-12-91)
- Article 12A - ANNUAL TAX ON INCOMES OF CERTAIN CARRIERS (§§ 11-12A-1 — 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 — 11-13-31)
- Article 13A - SEVERANCE AND BUSINESS PRIVILEGE TAX ACT (§§ 11-13A-1 — 11-13A-25)
- Article 13B - TELECOMMUNICATIONS TAX (§§ 11-13B-1 — 11-13B-19)
- 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 FUELS, AND AEROSPACE INDUSTRIAL FACILITY INVESTMENTS (§§ 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 13H - BUSINESS AND OCCUPATION TAX CREDIT FOR INCREASED GENERATION OF ELECTRICITY (§ 11-13H-1)
- 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 - PHYSICIAN RETENTION (§§ 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 V IRGINIA FARM -TO -FOOD BANK TAX CREDIT (§§ 11-13DD-1 — 11-13DD-7)
- Article 13EE - COAL SEVERANCE TAX REBATE (§§ 11-13EE-1 — 11-13EE-16)
- Article 13FF - TAX CREDIT FOR DONATION OR SALE OF VEHICLE (§§ 11-13FF-1 — 11-13FF-7)
- Article 13GG - DOWNSTREAM NATURAL GAS MANUFACTURING INVESTMENT TAX CREDIT OF 2020. (§§ 11-13GG-1 — 11-13GG-20)
- Article 13HH - THE WEST VIRGINIA NATURAL GAS LIQUIDS PROPERTY TAX ADJUSTMENT ACT (§§ 11-13HH-1 — 11-13HH-10)
- Article 13II - 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-17)
- Article 13LL - INDUSTRIAL ADVANCEMENT ACT. (§§ 11-13LL-1 — 11-13LL-14)
- Article 13MM - WEST VIRGINIA PROPERTY TAX ADJUSTMENT ACT. (§§ 11-13MM-1 — 11-13MM-10)
- 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 — 11-15-34)
- Article 15A - USE TAX (§§ 11-15A-1 — 11-15A-29)
- Article 15B - SALES AND USE TAX ADMINISTRATION (§§ 11-15B-1 — 11-15B-37)
- Article 16 - NONINTOXICATING BEER (§§ 11-16-1 — 11-16-29)
- Article 17 - TOBACCO PRODUCTS EXCISE TAX ACT (§§ 11-17-1 — 11-17-23)
- Article 18 - EXCISE TAX ON USE, CONSUMPTION OR STORAGE OF CIGARETTES (§ 11-18-1)
- Article 19 - SOFT DRINKS TAX (§§ 11-19-1 — 11-19-13)
- Article 20 - RECIPROCAL ENFORCEMENT (§ 11-20-1)
- Article 21 - PERSONAL INCOME TAX (§§ 11-21-1 — 11-21-97)
- Article 21A - ADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS. (§§ 11-21A-1 — 11-21A-12)
- Article 22 - EXCISE TAX ON PRIVILEGE OF TRANSFERRING REAL PROPERTY (§§ 11-22-1 — 11-22-10)
- Article 23 - BUSINESS FRANCHISE TAX (§§ 11-23-1 — 11-23-40)
- Article 24 - CORPORATION NET INCOME TAX (§§ 11-24-1 — 11-24-44)
- Article 25 - TAX RELIEF FOR ELDERLY HOMEOWNERS AND RENTERS (§§ 11-25-1 — 11-25-11)
- Article 26 - HEALTH CARE PROVIDER MEDICAID TAX (§§ 11-26-1 — 11-26-20)
- 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)