§11-24-23. Credit for Consumers Sales and Service Tax and Use Tax Paid
The tax imposed by this article shall be subject to the credit set forth in section nine-b, article fifteen of this chapter, and the credit set forth in section three-b, article fifteen-a of this chapter.
§11-24-23a. Credit for Qualified Rehabilitated Buildings Investment
(a) A credit against the tax imposed by the provisions of this article shall be allowed as follows: Certified historic structures. For certified historic structures, the credit is equal to 10 percent of qualified rehabilitation expenditures as defined in 47(c)(2), Title 26 of the United States Code, as amended: Provided, That for qualified rehabilitation expenditures […]
§11-24-23b. Definitions
(a) "Certified historic structure" means any building located in this state that is listed individually in the national register of historic places or located in a registered historic district, reviewed by the West Virginia Division of Culture and History and certified by the national park service as being of historic significance to the district. (b) […]
§11-24-23c. Procedures
Application and processing procedures for provisions of this section shall be the same as any required under provisions of Title 36 of the Code of Federal Regulations, Part 67, and Title 26 of the Code of Federal Regulations, Part 1. Successful completion of a historic preservation certification application shall automatically qualify the applicant to be […]
§11-24-13d. Determination of the Business Income of the Combined Group
The business income of a combined group is determined as follows: (a) From the total income of the combined group, determined under subsection (b) of this section, subtract any income and add any expense or loss, other than the business income, expense or loss of the combined group. (b) Except as otherwise provided, the total […]
§11-24-13e. Designation of Surety
As a filing convenience, and without changing the respective liability of the group members, members of a combined reporting group may annually elect to designate one taxpayer member of the combined group to file a single return in the form and manner prescribed by the department, in lieu of filing their own respective returns, provided […]
§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
(a) Water's-edge reporting. — Absent an election under subsection (b) of this section to report based upon a worldwide unitary combined reporting basis, taxpayer members of a unitary group shall determine each of their apportioned shares of the net business income or loss of the combined group on a water's-edge unitary combined reporting basis. In […]
§11-24-14. Time and Place for Filing Returns and Paying Tax
A person required to make and file a return under this article shall pay any tax shown to be due by such return, without assessment, notice or demand, to the Tax Commissioner on or before the date fixed for filing such return determined without regard to any extension of time for filing the return. The […]
§11-24-15. Signing of Returns and Other Documents
(a) Any return, statement or other document required to be made pursuant to this article shall be filed in accordance with regulations or instructions prescribed by the Tax Commissioner. The fact that an individual's name is signed to a return, statement or other document shall be prima facie evidence for all purposes that the return, […]
§11-24-16. Declarations of Estimated Tax
(a) Requirement of declaration. — Every corporation subject to tax under this article shall make a declaration of estimated tax for the taxable year if its West Virginia taxable income can be reasonably expected to exceed $10,000. (b) Definition of estimated tax. — The term "estimated tax" means the amount which a corporation estimates to […]