All sources · 30,478 documents · Table of contents · TAXATION. · CHAPTER 11. TAXATION. · ARTICLE 24. CORPORATION NET INCOME TAX.
West Virginia
CHAPTER 11. TAXATION. · ARTICLE 24. CORPORATION NET INCOME TAX.
75 entries
§
§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.
§
§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.
§
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.
§
Reserved for future use.
§
PART III. PROCEDURE AND ADMINISTRATION. Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§
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.