§11-25-4. Forms and Instructions; Maximum Participation
The State Tax Commissioner shall prescribe and make available claim forms with instructions for claimants, and every assessor and sheriff shall comply with all reasonable requests and rules and regulations of the State Tax Commissioner in order to encourage maximum participation of claimants eligible for relief under the provisions of this article.
§11-25-5. Proof of Claim; Landlord's Cooperation Required; Relief Limited to One Claimant per Homestead per Year
Every claimant who is a homestead owner shall supply to the State Tax Commissioner, in support of his claim, reasonable proof of property taxes paid, information as to the size and nature of the property claimed as the homestead and a statement that the real property taxes thereon have been paid by him and that […]
§11-25-6. Filing Date
No claim for relief shall be paid or allowed unless such claim for relief is actually filed with and in the possession of the State Tax Commissioner between and including the respective dates of July one and September thirty following the calendar year with respect to which the claim for relief under the provisions of […]
§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 Repealed.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 Repealed.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 […]
§11-24-39. 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 […]