11-12A-24 Repeal of article and date thereof; short taxable years for taxpayers on calendar or fiscal year and cash or accrual accounting methods
11-12A-25 Credit for consumers sales and service tax and use tax paid
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Terms Used In West Virginia Code > Chapter 11 > Article 12A - Annual Tax On Incomes of Certain Carriers

  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.