Article 24 - CORPORATION NET INCOME TAX
- Section 11-24-1 - Legislative findings
- Section 11-24-2 - Short title; arrangement and classification
- Section 11-24-3 - Meaning of terms; general rule
- Section 11-24-3a - Specific terms defined
- Section 11-24-3b - General meaning of definition of the term tax haven for specified jurisdictions
- Section 11-24-4 - Imposition of primary tax and rate thereof; effective and termination dates
- Section 11-24-4a - Effect of rate changes during taxable year
- Section 11-24-4b - Dividends paid deduction to be added back in determining net income for captive real estate investment trusts and regulated investment companies; deductible intangible expenses and deductible interest paid to be added back in determining net income of certain entities
- Section 11-24-5 - Corporations exempt from tax
- Section 11-24-6 - Adjustments in determining West Virginia taxable income
- Section 11-24-6a - Additional modification increasing federal taxable income; disallowance of deduction taken under IRC section199
- Section 11-24-6b - Decreasing modification reducing federal taxable income for the income of Qualified Opportunity Zone Businesses; effective date
- Section 11-24-6c - Additional modification decreasing federal taxable income; net liability under apportionment
- Section 11-24-7 - Allocation and apportionment
- Section 11-24-7a - Special apportionment rules
- Section 11-24-7b - Special apportionment rules - financial organizations
- Section 11-24-8 - Accounting periods and methods of accounting
- Section 11-24-9 - Credits against primary tax; election of taxpayer; expiration of credit
- Section 11-24-9a - Credits against primary tax; election of taxpayer
- Section 11-24-9b - Limited tax credits - Financial organizations
- Section 11-24-9c - Research and development credit against primary tax
- Section 11-24-10 - Credit for hiring of qualified employees by eligible taxpayers engaged in manufacturing
- Section 11-24-10a - Nonrefundable credit for matching contribution to employee's Jumpstart Savings Account
- Section 11-24-11 - Credit for reducing electric or natural gas or water utility rates for low-income residential customers
- Section 11-24-11a - Credit for reducing telephone utility rates for low- income residential customers
- Section 11-24-11b - Credit for utility taxpayers with net operating loss carryovers
- Section 11-24-12 - Military incentive tax credit
- Section 11-24-13 - Returns; time for filing
- Section 11-24-13a - Method of filing for business taxes
- Section 11-24-13b - Information return for corporations electing to be taxed under subchapter S
- Section 11-24-13c - Determination of taxable income or loss using combined report
- Section 11-24-13d - Determination of the business income of the combined group
- Section 11-24-13e - Designation of surety
- Section 11-24-13f - Water's-edge reporting mandated absent affirmative election to report based on worldwide unitary combined reporting basis; initiation and withdrawal of worldwide combined reporting election
- Section 11-24-14 - Time and place for filing returns and paying tax
- Section 11-24-15 - Signing of returns and other documents
- Section 11-24-16 - Declarations of estimated tax
- Section 11-24-17 - Payments of estimated tax
- Section 11-24-17a - Repealed
- Section 11-24-18 - Extensions of time
- Section 11-24-19 - Requirements concerning returns, notices, records and statements
- Section 11-24-20 - Report of change in federal taxable income
- Section 11-24-21 - Change of election
- Section 11-24-22 - Repealed
- Section 11-24-22a - Tax credit for value-added products from raw agricultural products; regulations; termination of credit
- Section 11-24-23 - Credit for consumers sales and service tax and use tax paid
- Section 11-24-23a - Credit for qualified rehabilitated buildings investment
- Section 11-24-23b - Definitions
- Section 11-24-23c - Procedures
- Section 11-24-23d - Standards
- Section 11-24-23e - Carryback, carryforward
- Section 11-24-23f - Credit allowed for specific taxable years
- Section 11-24-23g - Application of credits
- Section 11-24-24 - Credit for income tax paid to another state
- Section 11-24-25 - Repealed
- Section 11-24-26 - Repealed
- Section 11-24-27 - Repealed
- Section 11-24-28 - Repealed
- Section 11-24-29 - Repealed
- Section 11-24-30 - Repealed
- Section 11-24-31 - Repealed
- Section 11-24-32 - Repealed
- Section 11-24-33 - Repealed
- Section 11-24-34 - Repealed
- Section 11-24-35 - Repealed
- Section 11-24-36 - Repealed
- Section 11-24-37 - Repealed
- Section 11-24-38 - Deposit of revenue
- Section 11-24-39 - Disposition of revenue
- Section 11-24-40 - Effective date; severability
- Section 11-24-41 - General procedure and administration
- Section 11-24-42 - Effective date
- Section 11-24-43 - Dedication of corporation net income tax proceeds
- Section 11-24-43a - Dedication of tax proceeds to railways
- Section 11-24-44 - Tax credit for employers providing child care for employees