§11-28-1. Definitions
For purposes of this article: “Business entity” or “person” means an individual, firm, sole proprietorship, partnership, corporation, association, or other entity entitled to a post-coal mine site business credit. “Coal mining operation” means the business of developing, producing, preparing, or loading bituminous coal, subbituminous coal, anthracite, or lignite. “Post-coal mine site” means property that has […]
§11-28-2. Eligibility for Credit
For those tax years beginning on or after January 1, 2020, a business entity will be allowed a credit against certain taxes imposed by this chapter, as described in §11-28-3 of this code, if the business entity meets the following requirements: (1) The entity is a corporation, small business corporation, limited liability company, partnership, or […]
§11-28-3. Application of Credit
(a) Amount of credit. — For those tax years beginning on or after January 1, 2020, an eligible business entity will be allowed a tax credit in the amount of 50 percent of that entitys capital expenditures (as defined in Section 263 of the United States Internal Revenue Code of 1986, as amended) at the […]
§11-27-30. Exchange of Information to Facilitate Compliance
Notwithstanding the provisions of section five-d, article ten of this chapter, or any other provision of this code to the contrary, the Tax Commissioner and the commissioner of the bureau of administration and finance of the Department of Health and Human Resources, or any successor agency thereto, may, by written agreement, provide for the exchange […]
§11-27-31. Crimes and Penalties
Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter applies to the taxes imposed by this article with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.
§11-27-32. Dedication of Tax
(a) The amount of taxes collected under this article, including any interest, additions to tax and penalties collected under article ten of this chapter, less the amount of allowable refunds, the amount of any interest payable with respect to such refunds, and costs of administration and collection, shall be deposited into the special revenue fund […]
§11-27-33. Abrogation
This tax abrogates and is of no further force and effect, without any further action by the Legislature, upon the earliest of the following dates: (a) The date upon which an act of Congress becomes effective which prohibits the inclusion of revenue from these broad-based health care related taxes in state share when obtaining matching […]
§11-27-34. Severability
If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision thereof directly involved in the controversy in […]
§11-27-35. Effective Date
This act of the Legislature shall take effect upon its passage in the year 1993: Provided, That the taxes imposed by this article shall not be levied on gross receipts received or accrued before June 1, 1993, and shall be levied on gross receipts received or accrued on or after that date.
§11-27-36. Phase Out and Elimination of Tax on Services of Individual Practitioners
(a) Effective July 1, 2001, the rate of the tax imposed under: (1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and five hundred seventy-five thousandths percent; and