West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13 - Business And Occupational Tax
- Section 110-13-1 - General
- Section 110-13-1a - Definitions
- Section 110-13-2 - Imposition of Privilege Tax
- Section 110-13-2a - through 2c. Reserved for Future Use
- Section 110-13-2d - Public Service or Utility Business
- Section 110-13-2e - Business of Gas Storage; Effective Date
- Section 110-13-2m - Business Of Generating Or Producing Electric Power; Exception; Rates
- Section 110-13-2n - Business of Generating or Producing or Selling Electric Power; Exemptions; Rates
- Section 11-13-2o - Business of Generating, Producing or Selling Electricity on and After June 1, 1995; Definitions; Rate of Tax
- Section 110-13-3 - Exemptions
- Section 110-13-3a - Reserved For Future Use
- Section 110-13-3b - Reserved For Future Use
- Section 110-13-4 - Computation of Tax; Payment
- Section 110-13-5 - Return and Remittance by Taxpayer
- Section 110-13-6 - through 110-13-8. Reserved for Future Use
- Section 110-13-9 - Tax Year and Method of Accounting
- Section 110-13-10 - through 110-13-26. Reserved for Future Use
- Section 110-13-27 - General Procedure and Administration
Current through Register Vol. XLI, No. 38, September 20, 2024
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