CHAPTER 1. THE STATE AND ITS SUBDIVISIONS. CHAPTER 2. COMMON LAW, STATUTES, LEGAL HOLIDAYS, DEFINITIONS AND LEGAL CAPACITY. CHAPTER 3. ELECTIONS. CHAPTER 4. THE LEGISLATURE. CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC. CHAPTER 5A. DEPARTMENT OF ADMINISTRATION. CHAPTER 5B. ECONOMIC DEVELOPMENT ACT OF 1985. CHAPTER 5C. BASIC ASSISTANCE FOR INDUSTRY AND TRADE. CHAPTER 5D. PUBLIC ENERGY AUTHORITY ACT. CHAPTER 5E. VENTURE CAPITAL COMPANY. CHAPTER 5F. REORGANIZATION OF THE EXECUTIVE BRANCH OF STATE GOVERNMENT. CHAPTER 5G. PROCUREMENT OF ARCHITECT-ENGINEER SERVICES BY STATE AND ITS SUBDIVISIONS. CHAPTER 5H. SURVIVOR BENEFITS. CHAPTER 6. GENERAL PROVISIONS RESPECTING OFFICERS. CHAPTER 6A. EXECUTIVE AND JUDICIAL SUCCESSION. CHAPTER 6B. PUBLIC OFFICERS AND EMPLOYEES; ETHICS; CONFLICTS OF INTEREST; FINANCIAL DISCLOSURE. CHAPTER 6C. PUBLIC EMPLOYEES. CHAPTER 6D. PUBLIC CONTRACTS. CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS. CHAPTER 7A. CONSOLIDATED LOCAL GOVERNMENT. CHAPTER 8. MUNICIPAL CORPORATIONS. CHAPTER 8A. LAND USE PLANNING. CHAPTER 9. HUMAN SERVICES. CHAPTER 9A. VETERANS' AFFAIRS. CHAPTER 10. PUBLIC LIBRARIES; PUBLIC RECREATION; ATHLETIC ESTABLISHMENTS; MONUMENTS AND MEMORIALS; ROSTER OF SERVICEMEN; EDUCATIONAL BROADCASTING AUTHORITY. CHAPTER 11. TAXATION. CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES. CHAPTER 11B. DEPARTMENT OF REVENUE. CHAPTER 12. PUBLIC MONEYS AND SECURITIES. CHAPTER 13. PUBLIC BONDED INDEBTEDNESS. CHAPTER 14. CLAIMS DUE AND AGAINST THE STATE. CHAPTER 15. PUBLIC SAFETY. CHAPTER 15A. DEPARTMENT OF HOMELAND SECURITY. CHAPTER 16. PUBLIC HEALTH. CHAPTER 16A. MEDICAL CANNABIS ACT. CHAPTER 16B. INSPECTOR GENERAL. CHAPTER 17. ROADS AND HIGHWAYS. CHAPTER 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION, CERTIFICATE OF TITLE, AND ANTITHEFT PROVISIONS. CHAPTER 17B. MOTOR VEHICLE DRIVER'S LICENSES. CHAPTER 17C. TRAFFIC REGULATIONS AND LAWS OF THE ROAD. CHAPTER 17D. MOTOR VEHICLE SAFETY RESPONSIBILITY LAW. CHAPTER 17E. UNIFORM COMMERCIAL DRIVER'S LICENSE ACT. CHAPTER 17F. ALL-TERRAIN VEHICLES. CHAPTER 17G. RACIAL PROFILING DATA COLLECTION ACT. CHAPTER 17H. FULLY AUTONOMOUS VEHICLE ACT. CHAPTER 18. EDUCATION. CHAPTER 18A. SCHOOL PERSONNEL. CHAPTER 18B. HIGHER EDUCATION. CHAPTER 18C. STUDENT LOANS; SCHOLARSHIPS AND STATE AID. CHAPTER 19. AGRICULTURE. CHAPTER 20. NATURAL RESOURCES. CHAPTER 20A. WATER RESOURCES (REPEALED). CHAPTER 21. LABOR CHAPTER 21A. UNEMPLOYMENT COMPENSATION. CHAPTER 22. ENVIRONMENTAL RESOURCES. CHAPTER 22A. MINERS' HEALTH, SAFETY AND TRAINING. CHAPTER 22B. ENVIRONMENTAL BOARDS. CHAPTER 22C. ENVIRONMENTAL RESOURCES; BOARDS, AUTHORITIES, COMMISSIONS AND COMPACTS. CHAPTER 23. WORKERS' COMPENSATION. CHAPTER 24. PUBLIC SERVICE COMMISSION. CHAPTER 24A. COMMERCIAL MOTOR CARRIERS. CHAPTER 24B. GAS PIPELINE SAFETY. CHAPTER 24C. UNDERGROUND FACILITIES DAMAGE PREVENTION. CHAPTER 24D. CABLE TELEVISION. CHAPTER 24E. STATEWIDE ADDRESSING AND MAPPING. CHAPTER 24F. VETERANS' GRAVE MARKERS. CHAPTER 25. DIVISION OF CORRECTIONS. CHAPTER 26. STATE HEALTH FACILITIES. CHAPTER 27. MENTALLY ILL PERSONS. CHAPTER 28. STATE CORRECTIONAL AND PENAL INSTITUTIONS. CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS. CHAPTER 29A. STATE ADMINISTRATIVE PROCEDURES ACT. CHAPTER 29B. FREEDOM OF INFORMATION. CHAPTER 29C. UNIFORM NOTARY ACT. CHAPTER 30. PROFESSIONS AND OCCUPATIONS. CHAPTER 31. CORPORATIONS. CHAPTER 31A. BANKS AND BANKING. CHAPTER 31B. UNIFORM LIMITED LIABILITY COMPANY ACT. CHAPTER 31C. CREDIT UNIONS. CHAPTER 31D. WEST VIRGINIA BUSINESS CORPORATION ACT. CHAPTER 31E. WEST VIRGINIA NONPROFIT CORPORATION ACT. CHAPTER 31F. WEST VIRGINIA BENEFIT CORPORATION ACT. CHAPTER 31G. BROADBAND ENHANCEMENT AND EXPANSION POLICIES. CHAPTER 31H. SMALL WIRELESS FACILITIES DEPLOYMENT ACT. CHAPTER 31I. TRUST COMPANIES. CHAPTER 32. UNIFORM SECURITIES ACT. CHAPTER 32A. LAND SALES; FALSE ADVERTISING; ISSUANCE AND SALE OF CHECKS, DRAFTS, MONEY ORDERS, ETC. CHAPTER 32B. THE WEST VIRGINIA COMMODITIES ACT. CHAPTER 33. INSURANCE. CHAPTER 34. ESTRAYS, DRIFT AND DERELICT PROPERTY. CHAPTER 35. PROPERTY OF RELIGIOUS, EDUCATIONAL AND CHARITABLE ORGANIZATIONS. CHAPTER 35A. NAMES, EMBLEMS, ETC., OF ASSOCIATIONS, LODGES, ETC. CHAPTER 36. ESTATES AND PROPERTY. CHAPTER 36A. CONDOMINIUMS AND UNIT PROPERTY. CHAPTER 36B. UNIFORM COMMON INTEREST OWNERSHIP ACT. CHAPTER 37. REAL PROPERTY. CHAPTER 37A. ZONING. CHAPTER 37B. MINERAL DEVELOPMENT. CHAPTER 37C. MINERAL DEVELOPMENT. CHAPTER 38. LIENS. CHAPTER 39. RECORDS AND PAPERS. CHAPTER 39A. ELECTRONIC COMMERCE. CHAPTER 39B. UNIFORM POWER OF ATTORNEY ACT. CHAPTER 40. ACTS VOID AS TO CREDITORS AND PURCHASERS. CHAPTER 41. WILLS. CHAPTER 42. DESCENT AND DISTRIBUTION. CHAPTER 43. DOWER AND VALUATION OF LIFE ESTATES. CHAPTER 44. ADMINISTRATION OF ESTATES AND TRUSTS. CHAPTER 44A. WEST VIRGINIA GUARDIANSHIP AND CONSERVATORSHIP ACT. CHAPTER 44B. UNIFORM PRINCIPAL AND INCOME ACT. CHAPTER 44C. UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT. CHAPTER 44D. UNIFORM TRUST CODE. CHAPTER 45. SURETYSHIP AND GUARANTY. CHAPTER 46. UNIFORM COMMERCIAL CODE. CHAPTER 46A. WEST VIRGINIA CONSUMER CREDIT AND PROTECTION ACT. CHAPTER 46B. REGULATION OF THE RENTAL OF CONSUMER GOODS UNDER RENT-TO-OWN AGREEMENTS. CHAPTER 47. REGULATION OF TRADE. CHAPTER 47A. WEST VIRGINIA LENDING AND CREDIT RATE BOARD. CHAPTER 47B. UNIFORM PARTNERSHIP ACT. CHAPTER 48. DOMESTIC RELATIONS. CHAPTER 49. CHILD WELFARE. CHAPTER 50. MAGISTRATE COURTS. CHAPTER 51. COURTS AND THEIR OFFICERS. CHAPTER 52. JURIES. CHAPTER 53. EXTRAORDINARY REMEDIES. CHAPTER 54. EMINENT DOMAIN. CHAPTER 55. ACTIONS, SUITS AND ARBITRATION; JUDICIAL SALE. CHAPTER 56. PLEADING AND PRACTICE. CHAPTER 57. EVIDENCE AND WITNESSES. CHAPTER 58. APPEAL AND ERROR. CHAPTER 59. FEES, ALLOWANCES AND COSTS; NEWSPAPERS; LEGAL ADVERTISEMENTS. CHAPTER 60. STATE CONTROL OF ALCOHOLIC LIQUORS. CHAPTER 60A. UNIFORM CONTROLLED SUBSTANCES ACT. CHAPTER 60B. DONATED DRUG REPOSITORY PROGRAM. CHAPTER 61. CRIMES AND THEIR PUNISHMENT. CHAPTER 62. CRIMINAL PROCEDURE. CHAPTER 63. REPEAL OF STATUTES. CHAPTER 64. LEGISLATIVE RULES. CHAPTER 11. TAXATION. Article 23All ArticlesArticle 25ARTICLE 24. CORPORATION NET INCOME TAX.§11-24-1. Legislative findings.§11-24-2. Short title; arrangement and classification. §11-24-3. Meaning of terms; general rule.§11-24-3a. Specific terms defined.§11-24-3b. General meaning of definition of the term tax haven for specified jurisdictions.§11-24-4. Imposition of primary tax and rate thereof; effective and termination dates.§11-24-4a. Effect of rate changes during taxable year.§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.§11-24-5. Corporations exempt from tax.§11-24-6. Adjustments in determining West Virginia taxable income.§11-24-6a. Additional modification increasing federal taxable income; disallowance of deduction taken under IRC §199.§11-24-6b. Decreasing modification reducing federal taxable income for the income of Qualified Opportunity Zone Businesses; effective date.§11-24-6c. Additional modification decreasing federal taxable income; net liability under apportionment.§11-24-7. Allocation and apportionment.§11-24-7a. Special apportionment rules.§11-24-7b. Special apportionment rules - financial organizations.§11-24-8. Accounting periods and methods of accounting.§11-24-9. Credits against primary tax; election of taxpayer; expiration of credit.§11-24-9a. Credits against primary tax; election of taxpayer.§11-24-9b. Limited tax credits - Financial organizations.§11-24-9c. Research and development credit against primary tax.§11-24-10. Credit for hiring of qualified employees by eligible taxpayers engaged in manufacturing.§11-24-10a. Nonrefundable credit for matching contribution to employee’s Jumpstart Savings Account.§11-24-11. Credit for reducing electric or natural gas or water utility rates for low-income residential customers.§11-24-11a. Credit for reducing telephone utility rates for low-income residential customers.§11-24-11b. Credit for utility taxpayers with net operating loss carryovers.§11-24-12. Military incentive tax credit.§11-24-13. Returns; time for filing.§11-24-13a. Method of filing for business taxes.§11-24-13b. Information return for corporations electing to be taxed under subchapter S.§11-24-13c. Determination of taxable income or loss using combined report.§11-24-13d. Determination of the business income of the combined group.§11-24-13e. Designation of surety.§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.§11-24-14. Time and place for filing returns and paying tax. §11-24-15. Signing of returns and other documents. §11-24-16. Declarations of estimated tax. §11-24-17. Payments of estimated tax.§11-24-17a. Repealed. Acts, 1985 Reg. Sess., Ch. 162.§11-24-18. Extensions of time. §11-24-19. Requirements concerning returns, notices, records and statements.§11-24-20. Report of change in federal taxable income.§11-24-21. Change of election. §11-24-22. Repealed. Acts, 2002 Reg. Sess., Ch. 104.§11-24-22a. Tax credit for value-added products from raw agricultural products; regulations; termination of credit.§11-24-23. Credit for consumers sales and service tax and use tax paid.§11-24-23a. Credit for qualified rehabilitated buildings investment.§11-24-23b. Definitions.§11-24-23c. Procedures.§11-24-23d. Standards.§11-24-23e. Carryback, carryforward.§11-24-23f. Credit allowed for specific taxable years.§11-24-23g. Application of credits.§11-24-24. Credit for income tax paid to another state.§11-24-25. Reserved for future use.PART III. PROCEDURE AND ADMINISTRATION. §11-24-26. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-27. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-28. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-29. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-30. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-31. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-32. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-33. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-34. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-35. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-36. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-37. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-24-38. Deposit of revenue.§11-24-39. Disposition of revenue. §11-24-40. Effective date; severability. §11-24-41. General procedure and administration. §11-24-42. Effective date.§11-24-43. Dedication of corporation net income tax proceeds.§11-24-43a. Dedication of tax proceeds to railways.§11-24-44. Tax credit for employers providing child care for employees.Display all Article 24 Sections Loading Articles 0.16100811958313
