§11-24-39. Disposition of Revenue
Pursuant to the Legislature's authority under section 1 of article X of the Constitution of this state, whereby the Legislature is authorized to impose a tax upon incomes of persons and corporations and to classify and graduate the tax on all incomes according to the amount thereof and to exempt from taxation incomes below a […]
§11-24-40. Effective Date; Severability
(a) Effective date. — The provisions of this article shall take effect on July 1, 1967. (b) 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 […]
§11-24-41. General Procedure and Administration
Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article twenty-four with like effect as if said act were applicable only to the tax imposed by this article twenty-four and were set forth in extenso […]
§11-24-42. Effective Date
The provisions of this article as amended or added by this act enacted in the year 2008 shall apply to all taxable years beginning after December 31, 2008: Provided, That if an effective date is expressly provided in any provision, that specific effective date shall control in lieu of this general effective date provision.
§11-24-43. Dedication of Corporation Net Income Tax Proceeds
(a) There is hereby dedicated for the fiscal years beginning July 1, 2006, 2007 and 2008, an annual amount of $10 million from annual collections of the tax imposed by this article for payment of the unfunded liability created by the one-time supplement of certain annuitants as provided in section twenty-two-i, article ten, chapter five […]
§11-24-43a. Dedication of Tax Proceeds to Railways
(a) Beginning January 1, 2008, there is dedicated an annual amount of up to $4,300,000 from annual collections of the tax imposed by this article for the purpose of construction, reconstruction, maintenance and repair of railways, the construction of railway-related structures and payment of principal and interest on state bonds issued for railway purposes, as […]
§11-24-44. Tax Credit for Employers Providing Child Care for Employees
(a) Definition. – As used in this section, the term: (1) “Commissioner” or “Tax Commissioner” are used interchangeably herein and mean the Tax Commissioner of the State of West Virginia, or his or her delegate;
§PART. Iii. Procedure and Administration. §11-24-26. Repealed. Acts, 1978 Reg. sess., Ch. 95
§11-24-26. Repealed. Acts, 1978 Reg. Sess., Ch. 95.
§11-24-38. Deposit of Revenue
(a) Section thirteen of this article authorizes the Tax Commissioner to combine into one form the annual returns due under this article and article twenty-three of this chapter. To facilitate combining returns, reports and declarations for these two taxes, and to allow a taxpayer to pay both taxes with one remittance, the amount of taxes […]
§11-24-23d. Standards
All standards including the secretary of the interior standards and provisions in Title 36 of the Code of Federal Regulations, Part 67, and Title 26 of the Code of Federal Regulations, Part 1, that apply to tax credits available from the United States government shall apply to this section as well.