West Virginia
ARTICL 1
SUPERVISION.
ARTICL 1A
APPRAISAL OF PROPERTY.
ARTICL 1B
ADDITIONAL REVIEW OF PROPERTY APPRAISALS; IMPLEMENTATION.
ARTICL 1C
FAIR AND EQUITABLE PROPERTY VALUATION.
ARTICL 2
ASSESSORS.
ARTICL 3
ASSESSMENTS GENERALLY.
ARTICL 4
ASSESSMENT OF REAL PROPERTY.
ARTICL 5
ASSESSMENT OF PERSONAL PROPERTY.
ARTICL 6
ASSESSMENT OF PUBLIC SERVICE BUSINESSES.
ARTICL 6A
POLLUTION CONTROL FACILITIES TAX TREATMENT.
ARTICL 6B
HOMESTEAD PROPERTY TAX EXEMPTION.
ARTICL 6C
SPECIAL METHOD FOR APPRAISING DEALER VEHICLE INVENTORY.
ARTICL 6D
ALTERNATIVE-FUEL MOTOR VEHICLES TAX CREDIT.
ARTICL 6E
SPECIAL METHOD FOR VALUATION OF CERTAIN MANUFACTURING PRODUCTION PROPERTY.
ARTICL 6F
SPECIAL METHOD FOR APPRAISING QUALIFIED CAPITAL ADDITIONS TO MANUFACTURING FACILITIES.
ARTICL 6G
ASSESSMENT OF INTERSTATE PUBLIC SERVICE CORPORATION MOTOR VEHICLE BUSINESSES REGISTERED UNDER A PROPORTIONAL REGISTRATION AGREEMENT.
ARTICL 6H
VALUATION OF SPECIAL AIRCRAFT PROPERTY.
ARTICL 6I
SENIOR CITIZEN PROPERTY TAX PAYMENT DEFERMENT ACT.
ARTICL 6J
SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-TECHNOLOGY PROPERTY.
ARTICL 6K
ASSESSMENT OF INDUSTRIAL PROPERTY AND NATURAL RESOURCES PROPERTY.
ARTICL 6L
SPECIAL METHOD FOR VALUATION OF CERTAIN WIRELESS TECHNOLOGY PROPERTY.
ARTICL 6M
CRITICAL MATERIALS MANUFACTURING PROPERTY TAX TREATMENT.
ARTICL 6N
SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-TECHNOLOGY PROPERTY.
ARTICL 7
CAPITATION TAXES.
ARTICL 8
LEVIES.
ARTICL 8A
COUNTY-WIDE LEVY FOR DISTRICT DEBT SERVICE.
ARTICL 9
CRIMES AND PENALTIES.
ARTICL 10
WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
ARTICL 10A
WEST VIRGINIA OFFICE OF TAX APPEALS.
ARTICL 10B
TAX PENALTY AND ADDITIONS TO TAX AMNESTY.
ARTICL 10C
BENEFITS-FUNDED PURCHASING.
ARTICL 10D
TAX AMNESTY PROGRAM.
ARTICL 10E
TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM.
ARTICL 11
ESTATE TAXES.
ARTICL 11A
INTERSTATE COMPROMISE OF INHERITANCE AND DEATH TAXES.
ARTICL 11B
INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES.
ARTICL 12
BUSINESS REGISTRATION TAX.
ARTICL 12A
ANNUAL TAX ON INCOMES OF CERTAIN CARRIERS.
ARTICL 12B
MINIMUM SEVERANCE TAX ON COAL.
ARTICL 12C
CORPORATE LICENSE TAX.
ARTICL 12D
ESTABLISHMENT OF OFFICE OF BUSINESS REGISTRATION; CREATION OF CENTRALIZED RECORDS.
ARTICL 13
BUSINESS AND OCCUPATION TAX.
ARTICL 13A
SEVERANCE AND BUSINESS PRIVILEGE TAX ACT.
ARTICL 13B
TELECOMMUNICATIONS TAX.
ARTICL 13C
BUSINESS INVESTMENT AND JOBS EXPANSION TAX CREDIT.
ARTICL 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.
ARTICL 13E
BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES.
ARTICL 13F
BUSINESS AND OCCUPATION TAX CREDIT FOR REDUCING ELECTRIC AND NATURAL GAS UTILITY RATES FOR LOW-INCOME RESIDENTIAL CUSTOMERS.
ARTICL 13G
TAX CREDIT FOR REDUCING TELEPHONE UTILITY RATES FOR CERTAIN LOW-INCOME RESIDENTIAL CUSTOMERS.
ARTICL 13H
BUSINESS AND OCCUPATION TAX CREDIT FOR INCREASED GENERATION OF ELECTRICITY.
ARTICL 13I
TAX CREDIT FOR EMPLOYING FORMER EMPLOYEES OF COLIN ANDERSON CENTER WHO LOST THEIR JOBS DUE TO THE CLOSURE OF COLIN ANDERSON CENTER.
ARTICL 13J
NEIGHBORHOOD INVESTMENT PROGRAM.
ARTICL 13K
TAX CREDIT FOR AGRICULTURAL EQUIPMENT.
ARTICL 13L
THE NATURAL GAS INDUSTRY JOBS RETENTION ACT.
ARTICL 13M
TAX CREDIT FOR NEW VALUE-ADDED WOOD MANUFACTURING OPERATIONS.
ARTICL 13N
TAX CREDIT FOR NEW STEEL MANUFACTURING OPERATIONS AFTER JULY 1, 1998.
ARTICL 13O
TAX CREDIT FOR NEW ALUMINUM OR POLYMER MANUFACTURING OPERATIONS AFTER JULY 1, 1998.
ARTICL 13P
TAX CREDIT FOR MEDICAL LIABILITY INSURANCE PREMIUMS.
ARTICL 13Q
ECONOMIC OPPORTUNITY TAX CREDIT.
ARTICL 13R
STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT.
ARTICL 13S
MANUFACTURING INVESTMENT TAX CREDIT.
ARTICL 13T
TAX CREDIT FOR COMBINED CLAIMS MADE MEDICAL MALPRACTICE PREMIUMS AND MEDICAL MALPRACTICE LIABILITY TAIL INSURANCE PREMIUMS PAID.
ARTICL 13U
HIGH-GROWTH BUSINESS INVESTMENT TAX CREDIT.
ARTICL 13V
WORKERS\' COMPENSATION DEBT REDUCTION ACT.
ARTICL 13W
APPRENTICESHIP TRAINING TAX CREDITS.
ARTICL 13X
WEST VIRGINIA FILM INDUSTRY INVESTMENT ACT.
ARTICL 13Y
THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT.
ARTICL 13Z
RESIDENTIAL SOLAR ENERGY TAX CREDIT.
ARTICL 14
GASOLINE AND SPECIAL FUEL EXCISE TAX.
ARTICL 14A
MOTOR CARRIER ROAD TAX.
ARTICL 14B
INTERSTATE FUEL TAX AGREEMENT.
ARTICL 14C
MOTOR FUEL EXCISE TAX.
ARTICL 15
CONSUMERS SALES AND SERVICE TAX.
ARTICL 15A
USE TAX.
ARTICL 15B
STREAMLINED SALES AND USE TAXES.
ARTICL 16
NONINTOXICATING BEER.
ARTICL 17
TOBACCO PRODUCTS EXCISE TAX ACT.
ARTICL 18
EXCISE TAX ON USE, CONSUMPTION OR STORAGE OF CIGARETTES.
ARTICL 19
SOFT DRINKS TAX.
ARTICL 20
RECIPROCAL ENFORCEMENT.
ARTICL 21
PERSONAL INCOME TAX.
ARTICL 21A
ADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS.
ARTICL 22
EXCISE TAX ON PRIVILEGE OF TRANSFERRING REAL PROPERTY.
ARTICL 23
BUSINESS FRANCHISE TAX.
ARTICL 24
CORPORATION NET INCOME TAX.
ARTICL 25
TAX RELIEF FOR ELDERLY HOMEOWNERS AND RENTERS.
ARTICL 26
HEALTH CARE PROVIDER MEDICAID TAX.
ARTICL 27
HEALTH CARE PROVIDER TAXES.
ARTICL 28
POST-COAL MINE SITE BUSINESS CREDIT.