Article 13 - BUSINESS AND OCCUPATION TAX

Section 11-13-1 - Definitions
Section 11-13-2 - Imposition of privilege tax
Section 11-13-2a - Repealed
Section 11-13-2b - Repealed
Section 11-13-2c - Repealed
Section 11-13-2d - Public service or utility business
Section 11-13-2e - Business of gas storage; effective date
Section 11-13-2f - Manufacturing or producing synthetic fuel from coal; rate and measure of tax; definitions; dedication, deposit and distribution of tax; expenditure of distributions received by synthetic fuel-producing counties for economic development and infrastructure improvement pursuant to plan approved by West Virginia Development Office; priority for expenditure of distributions received by other county commissions; date for expiration of tax
Section 11-13-2g - Repealed
Section 11-13-2h - Repealed
Section 11-13-2i - Repealed
Section 11-13-2j - Repealed
Section 11-13-2k - Repealed
Section 11-13-2l - Repealed
Section 11-13-2m - Business of generating or producing electric power; exception; rates
Section 11-13-2n - Business of generating or producing or selling electric power; exemptions; rates
Section 11-13-2o - Business of generating or producing or selling electricity on and after June 1, 1995; definitions; rate of tax; exemptions; effective date
Section 11-13-2p - Credit against tax based on the taxable generating capacity of a generating unit utilizing a turbine powered primarily by wind
Section 11-13-2q - Exemption from tax for certain merchant power plants
Section 11-13-2r - Recomputation of taxable generating capacity of certain coal-fired electric generating facilities; imposition of recapture tax
Section 11-13-3 - Exemptions; annual exemption and periods thereof
Section 11-13-3a - Deduction for contributions to an employee stock ownership plan by a manufacturer
Section 11-13-3b - Definitions; reduction allowed in tax due; how computed
Section 11-13-3c - Tax credit for business investment and jobs expansion
Section 11-13-3d - Tax credit for industrial expansion and industrial revitalization, and eligible research and development projects
Section 11-13-3e - Tax credit for coal loading facilities; regulations
Section 11-13-3f - Tax credit for reducing electric, natural gas or water utility rates for low-income residential customers; regulations
Section 11-13-3g - Tax credit for increased generation of electricity from coal
Section 11-13-4 - Computation of tax; payment
Section 11-13-5 - Return and remittance by taxpayer
Section 11-13-6 - Repealed
Section 11-13-7 - Repealed
Section 11-13-8 - Repealed
Section 11-13-8a - Repealed
Section 11-13-9 - Tax year
Section 11-13-10 - Tax cumulative
Section 11-13-11 - Repealed
Section 11-13-12 - Repealed
Section 11-13-13 - Receivership or insolvency proceedings
Section 11-13-14 - Repealed
Section 11-13-15 - Repealed
Section 11-13-16 - Repealed
Section 11-13-16a - Repealed
Section 11-13-17 - Priority in distribution in receivership, etc.; personal liability of administrator
Section 11-13-18 - Agents for collection of delinquent taxes
Section 11-13-19 - Certificate to clerk of county court of assessment of taxes
Section 11-13-20 - Repealed
Section 11-13-21 - Repealed
Section 11-13-22 - Repealed
Section 11-13-23 - Repealed
Section 11-13-24 - Repealed
Section 11-13-25 - Cities, towns or villages restricted from imposing additional tax
Section 11-13-26 - Severability
Section 11-13-27 - General procedure and administration
Section 11-13-28 - Effective date; transition rules
Section 11-13-29 - Tax commissioner to furnish comparative study reports to governor and Legislature, dates therefor
Section 11-13-30 - Tax credit for coal coking facilities; regulations
Section 11-13-31 - Credit for consumers sales and service tax and use tax paid