West Virginia Code > Chapter 11 West Virginia Code > Chapter 11 – Taxation Current as of: 2023 | Check for updates | Other versions Sections Article 1 Supervision 11-1-1 – 11-1-9 Article 1A Appraisal of Property 11-1A-1 – 11-1A-30 Article 1B Additional Review of Property Appraisals; Implementation 11-1B-1 – 11-1B-19 Article 1C Fair and Equitable Property Valuation 11-1C-1 – 11-1C-14 Article 2 Assessors 11-2-1 – 11-2-11 Article 3 Assessments Generally 11-3-1 – 11-3-25b Article 4 Assessment of Real Property 11-4-1 – 11-4-20 Article 5 Assessment of Personal Property 11-5-1 – 11-5-15 Article 6 Assessment of Public Service Businesses 11-6-1 – 11-6-27 Article 6A Pollution Control Facilities Tax Treatment 11-6A-1 – 11-6A-5a Article 6B Homestead Property Tax Exemption 11-6B-1 – 11-6B-12 Article 6C Special Method for Appraising Dealer Vehicle Inventory 11-6C-1 – 11-6C-5 Article 6D Alternative-Fuel Motor Vehicles Tax Credit 11-6D-1 – 11-6D-9 Article 6E Special Method for Valuation of Certain Manufacturing Production Property 11-6E-1 – 11-6E-6 Article 6F Special Method for Appraising Qualified Capital Additions to Manufacturing Facilities 11-6F-1 – 11-6F-6 Article 6G Assessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered Under a Proportional Registration Agreement 11-6G-2 – 11-6G-18 Article 6H Valuation of Special Aircraft Property 11-6H-1 – 11-6H-7 Article 6J Special Method for Valuation of Certain High-Technology Property 11-6J-1 – 11-6J-7 Article 6K Assessment of Industrial Property and Natural Resources Property 11-6K-1 – 11-6K-8 Article 6L Special Method for Valuation of Certain Wireless Technology Property 11-6L-1 – 11-6L-5 Article 7 Capitation Taxes 11-7-1 Article 8 Levies 11-8-1 – 11-8-33 Article 9 Crimes and Penalties 11-9-1 – 11-9-17 Article 10 West Virginia Tax Procedure and Administration Act 11-10-1 – 11-10-5ee Article 10A West Virginia Office of Tax Appeals 11-10A-1 – 11-10A-23 Article 10B Tax Penalty and Additions to Tax Amnesty 11-10B-1 – 11-10B-8 Article 10C Benefits-Funded Purchasing 11-10C-1 – 11-10C-5 Article 10D Tax Amnesty Program 11-10D-1 – 11-10D-13 Article 10E Tax Shelter Voluntary Compliance Program 11-10E-1 – 11-10E-10 Article 11 Estate Taxes 11-11-1 – 11-11-43 Article 11A Interstate Compromise of Inheritance and Death Taxes 11-11A-1 – 11-11A-5 Article 11B Interstate Arbitration of Inheritance and Death Taxes 11-11B-1 – 11-11B-14 Article 12 Business Registration Tax 11-12-1 – 11-12-86 Article 12A Annual Tax On Incomes of Certain Carriers 11-12A-24 – 11-12A-25 Article 12B Minimum Severance Tax On Coal 11-12B-1 – 11-12B-18 Article 12C Corporate License Tax 11-12C-1 – 11-12C-13 Article 12D Establishment of Office of Business Registration; Creation of Centralized Records 11-12D-1 – 11-12D-6 Article 13 Business and Occupation Tax 11-13-1 – 11-13-2r Article 13A Severance and Business Privilege Tax Act 11-13A-1 – 11-13A-6b Article 13C Business Investment and Jobs Expansion Tax Credit 11-13C-1 – 11-13C-16 Article 13D Tax Credits for Industrial Expansion and Revitalization, Research and Development Projects, Certain Housing Development Projects, Management Information Services Facilities, Industrial Facilities Producing Coal-Based Liquids Used to Produce Synthetic Fuel 11-13D-1 – 11-13D-10 Article 13E Business and Occupation Tax Credit for Coal Loading Facilities 11-13E-1 – 11-13E-7 Article 13F Business and Occupation Tax Credit for Reducing Electric and Natural Gas Utility Rates for Low-Income Residential Customers 11-13F-1 – 11-13F-5 Article 13G Tax Credit for Reducing Telephone Utility Rates for Certain Low-Income Residential Customers 11-13G-1 – 11-13G-5 Article 13I Tax Credit for Employing Former Employees of Colin Anderson Center Who Lost Their Jobs Due to the Closure of Colin Anderson Center 11-13I-1 – 11-13I-3 Article 13J Neighborhood Investment Program 11-13J-1 – 11-13J-12 Article 13K Tax Credit for Agricultural Equipment 11-13K-1 – 11-13K-6 Article 13L The Natural Gas Industry Jobs Retention Act 11-13L-1 – 11-13L-9 Article 13M Tax Credit for New Value-Added Wood Manufacturing Operations 11-13M-1 – 11-13M-12 Article 13N Tax Credit for New Steel Manufacturing Operations After July 1, 1998 11-13N-1 – 11-13N-12 Article 13O Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998 11-13O-1 – 11-13O-12 Article 13P Tax Credit for Medical Liability Insurance Premiums 11-13P-1 – 11-13P-11 Article 13Q Economic Opportunity Tax Credit 11-13Q-1 – 11-13Q-22 Article 13R Strategic Research and Development Tax Credit 11-13R-1 – 11-13R-13 Article 13S Manufacturing Investment Tax Credit 11-13S-1 – 11-13S-10 Article 13T Tax Credit for Combined Claims Made Medical Malpractice Premiums and Medical Malpractice Liability Tail Insurance Premiums Paid 11-13T-1 – 11-13T-9 Article 13U High-Growth Business Investment Tax Credit 11-13U-1 – 11-13U-10 Article 13V Workers’ Compensation Debt Reduction Act 11-13V-1 – 11-13V-17 Article 13W Apprenticeship Training Tax Credits 11-13W-1 Article 13X West Virginia Film Industry Investment Act 11-13X-1 – 11-13X-13 Article 13Y The West Virginia Manufacturing Property Tax Adjustment Act 11-13Y-1 – 11-13Y-9 Article 13Z Residential Solar Energy Tax Credit 11-13Z-1 – 11-13Z-3 Article 13AA Commercial Patent Incentives Tax Act 11-13AA-1 – 11-13AA-13 Article 13BB West Virginia Innovative Mine Safety Technology Tax Credit Act 11-13BB-1 – 11-13BB-14 Article 13CC Energy Intensive Industrial Consumers Revitalization Tax Credit 11-13CC-1 – 11-13CC-5 Article 13DD West Virginia Farm-to-Food Bank Tax Credit 11-13DD-1 – 11-13DD-7 Article 13EE Coal Severance Tax Rebate 11-13EE-16 – 11-13EE-2 Article 13FF Tax Credit for Donation or Sale of Vehicle 11-13FF-1 – 11-13FF-4 Article 13GG Downstream Natural Gas Manufacturing Investment Tax Credit of 2020 11-13GG-10 – 11-13GG-20 Article 13HH The West Virginia Natural Gas Liquids Property Tax Adjustment Act 11-13HH-3 – 11-13HH-10 Article 13II The High-Wage Growth Business Tax Credit Act 11-13II-1 – 11-13II-5 Article 13JJ West Virginia Volunteer Firefighter Tax Credit Act 11-13JJ-1 – 11-13JJ-7 Article 13KK West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers 11-13KK-1 – 11-13KK-9 Article 13LL Industrial Advancement Act 11-13LL-1 – 11-13LL-9 Article 13MM West Virginia Property Tax Adjustment Act 11-13MM-9 – 11-13MM-7 Article 14 Gasoline and Special Fuel Excise Tax 11-14-1 – 11-14-31 Article 14A Motor Carrier Road Tax 11-14A-1 – 11-14A-28 Article 14B Interstate Fuel Tax Agreement 11-14B-1 – 11-14B-17 Article 14C Motor Fuel Excise Tax 11-14C-1 – 11-14C-48 Article 15 Consumers Sales and Service Tax 11-15-1 – 11-15-9u Article 15A Use Tax 11-15A-1 – 11-15A-6b Article 15B Streamlined Sales and Use Taxes 11-15B-1 – 11-15B-37 Article 16 Nonintoxicating Beer 11-16-1 – 11-16-5a Article 17 Tobacco Products Excise Tax Act 11-17-1 – 11-17-23 Article 19 Soft Drinks Tax 11-19-1 – 11-19-13 Article 20 Reciprocal Enforcement 11-20-1 Article 21 Personal Income Tax 11-21-12e – 11-21-12d Article 21A Additional Income Taxes Due to Federal Partnership Adjustments 11-21A-12 – 11-21A-3 Article 22 Excise Tax On Privilege of Transferring Real Property 11-22-1 – 11-22-10 Article 23 Business Franchise Tax 11-23-1 – 11-23-28 Article 24 Corporation Net Income Tax 11-24-38 – 11-24-24 Article 25 Tax Relief for Elderly Homeowners and Renters 11-25-1 – 11-25-11 Article 27 Health Care Provider Taxes 11-27-1 – 11-27-39 Article 28 Post-Coal Mine Site Business Credit 11-28-1 – 11-28-3 Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. 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