West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-23 - Business Franchise Tax
- Section 110-23-1 - General
- Section 110-23-2 - General Overview
- Section 110-23-3 - Definitions
- Section 110-23-4 - Tax Base Determined
- Section 110-23-5 - Apportionment Of Tax Base
- Section 110-23-5a - Special Apportionment Rules - Financial Organizations Effective for Taxable Years Beginning on or After January 1, 1991
- Section 110-23-6 - Imposition Of Tax
- Section 110-23-7 - Persons And Organizations Exempt From Tax
- Section 110-23-8 - Accounting Periods And Methods Of Accounting
- Section 110-23-9 - Annual Returns
- Section 110-23-10 - Extension Of Time For Filing Returns
- Section 110-23-11 - Time And Place For Paying Tax Shown On Returns
- Section 110-23-11a - Priority of Tax in Distributions of Property and Estates
- Section 110-23-12 - Extensions Of Time For Paying Tax
- Section 110-23-13 - Declaration And Payment Of Estimated Tax
- Section 110-23-14 - Requirements Concerning Returns, Notices, Records And Statements
- Section 110-23-15 - Signing Of Returns And Other Documents
- Section 110-23-16 - Place For Filing Returns Or Other Documents
- Section 110-23-17 - Credits Against Tax
- Section 110-23-17a - Tax Credit For Business Investment And Jobs Expansion; Industrial Expansion And Revitalization; Eligible Research And Development Projects; Coal Loading Facilities And Consumers Sales And Service Tax And Use Tax Paid
- Section 110-23-18 - Tax Under Section 11-23-1 Et Seq. Of The West Virginia Code Is In Addition To All Other Taxes
- Section 110-23-19 - Records
- Section 110-23-20 - Criminal Penalties
- Section 110-23-21 - General Procedure And Administration
- Section 110-23-22 - Severability
- Section 110-23-23 - Reserved for Future Use
- Section 110-23-24 - Reserved for Future Use
- Section 110-23-25 - Credit for consumers sales and service tax and use tax paid
- Section 110-23-26 - Reserved for Future Use
- Section 110-23-27 - Credit for Franchise Tax Paid to Another State by A Financial Organization
- Section 110-23-28 - Notice of Business Activities Report
Current through Register Vol. XLI, No. 38, September 20, 2024
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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