§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 […]
§11-27-37. Contingent Increase in Rates of Certain Health Care Provider Taxes
(a) Increase in rates of certain provider taxes. — Notwithstanding any provision of this code to the contrary: (1) The rate of the tax imposed by section four of this article on providers of ambulatory surgical centers shall be two and thirty-six hundredths percent of the gross receipts received or receivable by providers on and […]
§11-27-38. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals
(a) In addition to the rate of the tax imposed by 11-27-9 and 11-27-15 of this code on providers of inpatient and outpatient hospital services, there is imposed on certain eligible acute care hospitals an additional tax of 75 one-hundredths of one percent on the gross receipts received or receivable by eligible acute care hospitals […]
§11-27-39. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals to Increase Practitioner Payment Fee Schedules
(a) In addition to the rate of the tax imposed by 11-27-9, 11-27-15, and 11-27-38 of this code on providers of inpatient and outpatient hospital services, there shall be imposed on certain eligible acute care hospitals an additional tax of 0.13 percent on the gross receipts received or receivable by an eligible acute care hospital […]
§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 […]