Terms Used In West Virginia Code > Chapter 48 > Article 13 - Guidelines for Child Support Awards

• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affiliate: means and includes all persons, as defined in this section, which are affiliates of each other when either directly or indirectly:

  (A) One person controls or has the power to control the other, or

  (B) A third party or third parties control or have the power to control two persons, the two thus being affiliates. See West Virginia Code 11-13L-2

• Affiliate: means and includes all persons, as defined in this section, which are affiliates of each other when either directly or indirectly:

  (A) One person controls or has the power to control the other, or

  (B) A third party or third parties control or have the power to control two persons, the two thus being affiliates. See West Virginia Code 11-13M-2

• Affiliate: means and includes all persons, as defined in this section, which are affiliates of each other when either directly or indirectly:

  (A) One person controls or has the power to control the other. See West Virginia Code 11-13N-2

• Affiliate: means and includes all persons, as defined in this section, which are affiliates of each other when either directly or indirectly:

  (A) One person controls or has the power to control the other. See West Virginia Code 11-13O-2

• Agriculture: means the cultivation of the soil, including the planting and harvesting of crops and the breeding and management of livestock. See West Virginia Code 11-5-3
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
• Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
• Consumer-ready wood products: means value-added wood products that are ready for sale to consumers at the end of the manufacturing process. See West Virginia Code 11-13M-2
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
• Corporation: means any corporation, joint-stock company or association, and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by a certificate of interest or ownership or similar written instrument. See West Virginia Code 11-13L-2
• Corporation: includes any corporation, a joint-stock company and any association or other organization which is classified as a corporation under federal income tax law. See West Virginia Code 11-13M-2
• Corporation: includes any corporation, a joint-stock company and any association or other organization which is classified as a corporation under federal income tax law. See West Virginia Code 11-13N-2
• Corporation: includes any corporation, a joint-stock company and any association or other organization which is classified as a corporation under federal income tax law. See West Virginia Code 11-13O-2
• County commission: shall mean the governmental body created by section 22, article eight of the Constitution of this state, or any existing tribunal created in lieu of a county commission. See West Virginia Code 8-1-2
• County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Delegate: when used in reference to the Tax Commissioner, means any officer or employee of the Tax Division of the Department of Tax and Revenue duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article. See West Virginia Code 11-13L-2
• Delegate: when used in reference to the Tax Commissioner, means any officer or employee of the Tax Division of the Department of Tax and Revenue duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article. See West Virginia Code 11-13M-2
• Delegate: when used in reference to the Tax Commissioner, means any officer or employee of the Tax Division of the Department of Tax and Revenue duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article. See West Virginia Code 11-13O-2
• Dependent: A person dependent for support upon another.
• Designee: when used in reference to the Tax Commissioner, means any officer or employee of the Tax Division of the Department of Tax and Revenue duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in this article. See West Virginia Code 11-13N-2
• Electric power system: means a system or facility which produces electric power in its entirety or provides for the distribution of electric power for local consumption and use or for distribution and resale or any combination thereof, or any integral part thereof, including, but not limited to, power lines and wires, power poles, guy wires, insulators, transformers, generators, cables, power line towers, voltage regulators, meters, power substations, machinery and all other facilities necessary, appropriate, useful or convenient or incidental in connection with or to an electric power supply system. See West Virginia Code 8-19-1
• Eligible taxpayer: means a person who after June 30, 1997, begins manufacturing a consumer-ready wood product at a new manufacturing facility located in this state, or begins manufacturing a new consumer-ready wood product line at an existing manufacturing facility located in this state, which results in the creation of new jobs filled by full-time employees. See West Virginia Code 11-13M-2
• Eligible taxpayer: means a person who after June 30, 1998, begins manufacturing a value-added steel product at a new manufacturing facility located in this state, or begins manufacturing a new value-added steel product line at an existing manufacturing facility located in this state, which results in the creation of new jobs filled by full-time employees. See West Virginia Code 11-13N-2
• Eligible taxpayer: means a person who after June 30, 1998, begins manufacturing a value-added aluminum or polymer product at a new manufacturing facility located in this state, or begins manufacturing a new value-added aluminum or polymer product line at an existing manufacturing facility located in this state, which results in the creation of new jobs filled by full-time employees. See West Virginia Code 11-13O-2
• Eligible taxpayer: means any person subject to tax under section sixteen, article twenty-seven of this chapter or a physician who is a partner, member, shareholder or employee of an eligible taxpayer. See West Virginia Code 11-13P-2
• Employer: means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that if the person for whom the individual performs or performed the service does not have control of the payment of wages for such services, the term "employer" means the person having control of the payment of such wages. See West Virginia Code 11-13M-2
• Employer: means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that if the person for whom the individual performs or performed the service does not have control of the payment of wages for such services, the term "employer" means the person having control of the payment of such wages. See West Virginia Code 11-13N-2
• Employer: means the person for whom an individual performs or performed any service, of whatever nature, as the employee of such person, except that if the person for whom the individual performs or performed the service does not have control of the payment of wages for such services, the term ?employer" means the person having control of the payment of such wages. See West Virginia Code 11-13O-2
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Existing manufacturing facility: means a building which at anytime during the twelve months preceding the month in which manufacture of a consumer-ready wood product begins was used by the taxpayer, or by a related person, to manufacture tangible personal property. See West Virginia Code 11-13M-2
• Existing manufacturing facility: means a building which, at anytime during the twelve months preceding the month in which manufacture of a value-added steel product begins, was used by the taxpayer, or by a related person, to manufacture tangible personal property. See West Virginia Code 11-13N-2
• Existing manufacturing facility: means a building which at anytime during the twelve months preceding the month in which manufacture of a value-added aluminum or polymer product begins was used by the taxpayer, or by a related person, to manufacture tangible personal property. See West Virginia Code 11-13O-2
• 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.
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Full-time employee: means an employee who works, is on a work site, on paid vacation leave or other paid leave, in the aggregate, at least one thousand five hundred hours per year. See West Virginia Code 11-13L-2
• Full-time employee: means a permanent hourly employee of an eligible taxpayer, who is a West Virginia domiciled resident, and works in a new consumer-ready wood product manufacturing facility in this state, or in a new consumer-ready wood product line of an existing manufacturing facility in this state, more than eighteen hundred hours during the entire twelve-month period ending on the last day of the taxable year of the eligible employer, whether these hours are hours worked at the manufacturing facility, or include hours of employer paid vacation leave or other employer paid leave. See West Virginia Code 11-13M-2
• Full-time employee: means a permanent hourly employee of an eligible taxpayer, who is a West Virginia domiciled resident, and works in a new value-added steel product manufacturing facility in this state, or in a new value-added steel product line of an existing manufacturing facility in this state, more than eighteen hundred hours during the entire twelve-month period ending on the last day of the taxable year of the eligible employer, whether these hours are hours worked at the manufacturing facility, or include hours of employer paid vacation leave or other employer paid leave. See West Virginia Code 11-13N-2
• Full-time employee: means a permanent hourly employee of an eligible taxpayer, who is a West Virginia domiciled resident, and works in a new value-added aluminum or polymer product manufacturing facility in this state, or in a new value-added aluminum or polymer product line of an existing manufacturing facility in this state, more than eighteen hundred hours during the entire twelve-month period ending on the last day of the taxable year of the eligible employer, whether these hours are hours worked at the manufacturing facility, or include hours of employer paid vacation leave or other employer paid leave. See West Virginia Code 11-13O-2
• Governing body: shall mean the mayor and council together, the council, the board of directors, the commission, or other board or body of any municipality, by whatever name called, as the case may be, charged with the responsibility of enacting ordinances and determining the public policy of such municipality. See West Virginia Code 8-1-2
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
• individual: means a human being. See West Virginia Code 11-13L-2
• Internal Revenue Code: means the Internal Revenue Code of 1986, as amended, of the United States. See West Virginia Code 11-13M-2
• Internal Revenue Code: means the Internal Revenue Code of 1986, as amended, of the United States. See West Virginia Code 11-13N-2
• Internal Revenue Code: means the Internal Revenue Code of 1986, as amended, of the United States. See West Virginia Code 11-13O-2
• Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
• Manufacturing facility: means any facility which is used in the manufacturing of tangible personal property (including processing resulting in a change in the condition of such property). See West Virginia Code 11-13M-2
• Manufacturing facility: means any facility which is used in the manufacturing of tangible personal property (including processing resulting in a change in the condition of such property). See West Virginia Code 11-13N-2
• Manufacturing facility: means any facility which is used in the manufacturing of tangible personal property (including processing resulting in a change in the condition of such property). See West Virginia Code 11-13O-2
• New consumer-ready wood product line: means the manufacture of a consumer-ready wood product in an existing manufacturing facility in this state that first begins manufacturing the new consumer-ready wood product line after June 30, 1997. See West Virginia Code 11-13M-2
• New consumer-ready wood product manufacturing facility: means a building that is primarily used by the eligible taxpayer to manufacture a consumer-ready wood product that is first placed in service and used for that purpose by the eligible taxpayer after June 30, 1997. See West Virginia Code 11-13M-2
• New job: means a job at a new consumer-ready wood product manufacturing facility located in this state, or at a new consumer-ready wood product line at an existing manufacturing facility located in this state, which did not exist in this state with any employer as of the first day of the second calendar month preceding the calendar month in which the new consumer-ready wood product manufacturing facility begins to manufacture consumer-ready wood products, or in which the new consumer-ready wood product line begins to manufacture consumer-ready wood products in an existing manufacturing facility located in this state, that is filled by a full-time employee of the eligible taxpayer. See West Virginia Code 11-13M-2
• New job: means a job at a new value-added steel product manufacturing facility located in this state, or at a new value-added steel product line at an existing manufacturing facility located in this state, which did not exist in this state with any employer as of the first day of the second calendar month preceding the calendar month in which the new value-added steel product manufacturing facility begins to manufacture value-added steel products, or in which the new value-added steel product line begins to manufacture value-added steel products in an existing manufacturing facility located in this state, that is filled by a full-time employee of the eligible taxpayer. See West Virginia Code 11-13N-2
• New job: means a job at a new value-added aluminum or polymer product manufacturing facility located in this state, or at a new value-added aluminum or polymer product line at an existing manufacturing facility located in this state, which did not exist in this state with any employer as of the first day of the second calendar month preceding the calendar month in which the new value-added aluminum or polymer product manufacturing facility begins to manufacture value-added aluminum or polymer products, or in which the new value-added aluminum or polymer product line begins to manufacture value-added aluminum or polymer products in an existing manufacturing facility located in this state, that is filled by a full-time employee of the eligible taxpayer. See West Virginia Code 11-13O-2
• New value-added aluminum or polymer product line: means the manufacture of a value-added aluminum or polymer product in an existing manufacturing facility in this state that first begins manufacturing the new value-added aluminum or polymer product line after June 30, 1998. See West Virginia Code 11-13O-2
• New value-added aluminum product manufacturing facility: means a building that is primarily used by the eligible taxpayer to manufacture a value-added aluminum product that is first placed in service and used for that purpose by the eligible taxpayer after June 30, 1998. See West Virginia Code 11-13O-2
• New value-added steel product line: means the manufacture of a value-added steel product in an existing manufacturing facility in this state that first begins manufacturing the new value-added steel product line after June 30, 1998. See West Virginia Code 11-13N-2
• New value-added steel product manufacturing facility: means a building that is primarily used by the eligible taxpayer to manufacture a value-added steel product that is first placed in service and used for that purpose by the eligible taxpayer after June 30, 1998. See West Virginia Code 11-13N-2
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
• Ordinance: shall mean the ordinances and laws enacted by the governing body of a municipality in the exercise of its legislative power, and in one or more articles of this chapter, ordinances enacted by a county commission. See West Virginia Code 8-1-2
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Partnership: means and includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, which is classified as a partnership for federal income tax purposes for the taxable year. See West Virginia Code 11-13M-2
• Partnership: means and includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, financial operation or venture is carried on, which is classified as a partnership for federal income tax purposes for the taxable year. See West Virginia Code 11-13N-2
• Partnership: means and includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on, which is classified as a partnership for federal income tax purposes for the taxable year. See West Virginia Code 11-13O-2
• Person: means and includes any natural person, corporation, limited liability company or partnership. See West Virginia Code 11-13L-2
• Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See West Virginia Code 11-13M-2
• Person: means and includes an individual, a trust, estate, partnership, association, company or corporation. See West Virginia Code 11-13N-2
• Person: means and includes an individual, a trust, estate, partnership, limited liability company, association, company or corporation. See West Virginia Code 11-13O-2
• Person: means and includes any natural person, corporation, limited liability company, trust or partnership. See West Virginia Code 11-13P-2
• Personal property: All property that is not real property.
• personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Probate: Proving a will
• Qualified employee: means a West Virginia resident domiciled in this state who is a full-time employee of a taxpayer. See West Virginia Code 11-13L-2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• State: means a state of the United States, or the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See West Virginia Code 48-14-601
• State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Tax Commissioner: means the Tax Commissioner of the State of West Virginia, or the Tax Commissioner'. See West Virginia Code 11-13L-2
• Tax Commissioner: means the Tax Commissioner of the State of West Virginia, or the Tax Commissioner'. See West Virginia Code 11-13M-2
• Tax Commissioner: means the Tax Commissioner of the State of West Virginia, or the Tax Commissioner'. See West Virginia Code 11-13N-2
• Tax Commissioner: means the Tax Commissioner of the State of West Virginia or the Tax Commissioner'. See West Virginia Code 11-13O-2
• Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
• taxable year: means the tax year of the taxpayer for federal income tax purposes. See West Virginia Code 11-13L-2
• taxable year: means the tax year of the taxpayer for federal income tax purposes. See West Virginia Code 11-13M-2
• taxable year: means the tax year of the taxpayer for federal income tax purposes. See West Virginia Code 11-13N-2
• taxable year: means the tax year of the taxpayer for federal income tax purposes. See West Virginia Code 11-13O-2
• Taxpayer: means any person subject to the tax prescribed by section two-e, article thirteen of this chapter. See West Virginia Code 11-13L-2
• Taxpayer: means any person subject to the tax imposed by articles twenty-one, twenty-three or twenty-four of this chapter. See West Virginia Code 11-13M-2
• Taxpayer: means any person subject to the tax imposed by article twenty-one, twenty-three or twenty-four of this chapter. See West Virginia Code 11-13N-2
• Taxpayer: means any person subject to the tax imposed by articles twenty-one, twenty-three or twenty-four of this chapter. See West Virginia Code 11-13O-2
• Temporary employee: means an employee performing services under a contractual arrangement with the employer of two years or less duration. See West Virginia Code 11-13M-2
• Temporary employee: means an employee performing services under a contractual arrangement with the employer of two years or less duration. See West Virginia Code 11-13N-2
• Temporary employee: means an employee performing services under a contractual arrangement with the employer of two years or less duration. See West Virginia Code 11-13O-2
• Trustee: A person or institution holding and administering property in trust.
• Unitary business: means a business structured so that the operations of the business segments of a corporation, including segments consisting of members of an affiliated group of commonly owned and controlled corporations or entities, contribute to or depend on each other in such a way as to result in functional integration between business segments in engaging in the natural gas business. See West Virginia Code 11-13L-2
• Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
• Value-added aluminum or polymer product: means any product that adds to, increases or enhances the value of any raw, base or unimproved aluminum or polymer product through processes including, but not limited to, anodization, coating, fabrication, machining, molding, extraction, stamping and any other processing which adds value. See West Virginia Code 11-13O-2
• Value-added steel product: means any product that adds to, increases or enhances the value of any raw, base or unimproved steel or wrought nickel-based product through processes including, but not limited to, anodization, coating, fabrication, machining, molding, melting, stamping and any other processing which adds value. See West Virginia Code 11-13N-2
• Waterworks system: means a waterworks system in its entirety or any integral part thereof, including mains, hydrants, meters, valves, standpipes, storage tanks, pump tanks, pumping stations, intakes, wells, impounding reservoirs, pumps, machinery, purification plants, softening apparatus and all other facilities necessary, appropriate, useful, convenient or incidental in connection with or to a water supply system. See West Virginia Code 8-19-1