Chapter 11, Chapter 11

A taxpayer who does not keep the records required for property purchased for manufacturing investment, is subject to the following rules: (a) A taxpayer is treated as having disposed of, during the taxable year, any property purchased for manufacturing investment which the taxpay…

The State Tax Department and the economic development authority may promulgate rules in accordance with article three, chapter twenty-nine-a of this code to carry out the policy and purposes of this article, to provide any necessary clarification of the provisions of this article…

Every taxpayer who claims credit under this article shall maintain sufficient records to establish the following facts for each item of certified eligible safety property: (1) Its identity; (2) Its actual or reasonably determined cost; (3) Its straight-line depreciation life; (4)…

(a) This article shall be effective for corporate net income tax years and personal income tax years beginning on or after July 1, 2020. (b) This article shall expire and have no further force or effect for all tax years which begin on or after July 1, 2030, and all accrued but u…

(a) Every taxpayer who claims credit under this article shall maintain sufficient records to establish the following facts for each item of qualified research and development property: (1) Its identity; (2) Its actual or reasonably determined cost; (3) Its straight-line depreciat…

(a) Taxable year. -- For purposes of the tax imposed by this article, a taxpayer's taxable year shall be the same as the taxpayer's taxable year for federal income tax purposes. (b) Method of accounting. -- A taxpayer's method of accounting under this article shall be the same as…

A taxpayer who does not keep the records required for identification of investment credit property is subject to the following rules: (1) A taxpayer is treated as having disposed of, during the taxable year, any investment credit property which the taxpayer cannot establish was s…

(a) Beginning on February 1, 2013, and continuing annually on February 1, the Tax Commissioner shall submit to the Governor, the President of the Senate and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness of th…

(a) General rule. — Except as provided in subsection (b) of this section, taxes levied under §11-13A-3a, §11-13A-3b, and §11-13A-3c of this code are due and payable in periodic installments as follows: (1) Tax of $50 or less per month. — If a person's annual tax liability under t…

(a) In general. — The new jobs percentage is based on the number of new jobs created in this state directly attributable to the qualified investment of the taxpayer. (b) When a job is attributable. -– An employee’s position is directly attributable to the qualified investment if:…

This article shall be effective for tax years beginning on or after October 1, 1996.

(a) Mere change in form of business. -- Property shall not be treated as disposed of under section eight of this article, by reason of a mere change in the form of conducting the business as long as the property is retained in a business in this state, and the taxpayer retains a …

The credit allowed by this article shall be allowed for tax years beginning on or after the first day of January 2026.

If it appears upon audit or otherwise that an eligible taxpayer has not made contribution as represented, or should it appear that contributions made by an eligible taxpayer were made to the direct or indirect benefit of the eligible taxpayer making the contribution or to the dir…

This article shall be effective for corporate net income tax years and business franchise tax years beginning on or after January 1, 2009.

A taxpayer who does not keep the records required for property purchased for manufacturing investment, is subject to the following rules: (1) A taxpayer is treated as having disposed of, during the taxable year, any property purchased for manufacturing investment which the taxpay…

(a) The Tax Commissioner shall propose for promulgation rules pursuant to §29A-3-1 et seq. of this code as may be necessary to carry out the purposes of this article. (b) The Secretary of the West Virginia Department of Economic Development may propose for promulgation rules purs…

(a) General rule. -- Taxes levied under section three of this article shall be due and payable in periodic installments as follows: (1) If a person's annual liability under this article can reasonably be expected to be $50 or less per month, no installment payments of tax are req…

This article shall be known and may be cited as the "Motor Carrier Road Tax Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or portion of this article.

This article is enacted to conform laws of this state relating to registration of motor carriers and reporting and payment of motor fuel use taxes with requirements of the "Intermodal Surface Transportation and Efficiency Act of 1991", Public Law 102-240. More specifically: (1) S…

(a) This article shall be known and may be cited as the "West Virginia Motor Fuels Excise Tax Act". (b) All taxes levied under this article, or imposed under any other article of this chapter but collected under this article, are imposed upon the ultimate consumer but are precoll…

This article shall be known and may be cited as the "Gasoline and Special Fuel Excise Tax Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or portion of this article.

(a) The international fuel tax agreement provides that each base jurisdiction audit the records of motor carriers based in that jurisdiction to determine if the motor fuel taxes due all other base jurisdictions are properly reported and paid. When a base jurisdiction performs a m…

The commissioner is hereby authorized to refund from the funds collected under the provisions of this article any tax, interest, additions to tax or penalties which have been erroneously or illegally collected from any person. If any distributor or producer, retail dealer or impo…

(a) A person shall obtain the appropriate license or licenses issued by the commissioner before conducting the activities of: (1) A supplier which includes a refiner; (2) A permissive supplier; (3) An importer; (4) An exporter; (5) A terminal operator; (6) A blender; (7) A motor …

(a) The tax imposed by this article shall be refunded to any person who shall buy in quantities of twenty-five gallons or more, at any one time, tax-paid gasoline or special fuel, when consumed for the following purposes: (1) As a special fuel for internal combustion engines not …

(a) International fuel tax agreement clearing fund. -- All amounts collected under the international fuel tax agreement shall be deposited daily by the Tax Commissioner into the international fuel tax agreement clearing fund which is hereby created in the State Treasury. (b) Dist…

The commissioner is hereby authorized to refund from the funds collected under the provisions of this article and article fourteen of this chapter, the amount of the credit accrued for gallons of motor fuel purchased in this state but consumed outside of this state, if the taxpay…

(a) To obtain a license under this article, an applicant shall file an application with the commissioner on a form provided by the commissioner. The application shall include the applicant's name, address, federal employer identification number, and any other information required…

(a) Upon application by a municipality, county or county board of education, or upon application and certification by the county commission to the State Tax Commissioner that an organization in the county is a bona fide volunteer fire department, nonprofit ambulance service or em…

The Tax Commissioner may adopt rules for the implementation, administration or enforcement of an international fuel tax agreement. These rules shall be promulgated in accordance with the provisions of article three, chapter twenty-nine-a of this code.

(a) A person may elect to obtain a permissive supplier license to collect the tax levied by section five of this article for motor fuel that is removed at a terminal in another state and has West Virginia as the destination state. (b) A licensed permissive supplier shall comply w…

Any person regularly operating any vehicle under a certificate of public convenience and necessity or under a contract carrier permit for transportation of persons, when such person purchases tax-paid gasoline or tax-paid special fuel, as required by this article, in an amount of…

(a) Any employee or agent of the Tax Commissioner or any employee or agent of the commissioner of the West Virginia department of highways or any employee or agent of the West Virginia Public Service Commission so authorized by the Tax Commissioner or the commissioner of the West…

The legal remedies of any person served with an order or assessment under this article shall be those provided in this code to taxpayers in this state.

The commissioner may require a taxpayer to file a continuous surety bond in an amount to be fixed by the commissioner, except that the amount shall not be less than $1,000. Upon completion of the filing of such surety bond an annual notice of renewal, only, shall be required ther…

All tax collected under the provisions of this article shall be paid into the State Treasury and shall be used only for the purpose of construction, reconstruction, maintenance and repair of highways, and payment of the interest and sinking fund obligations on state bonds issued …

(a) Along with an application for a license required by section eleven of this article, either a cash bond or a continuous surety bond in the amount or amounts specified in this section shall be filed. If a person has filed applications for licenses for more than one activity, th…

(a) All of the provisions of the West Virginia Tax Procedure and Administration Act set forth in article ten of this chapter, including amendments thereto, apply to motor fuel taxes collected under an International Fuel Tax Agreement. (b) In the event of any inconsistency between…

(1) Any employee or agent of the commissioner so authorized by the commissioner shall have all the lawful powers delegated to members of the department of public safety to enforce the provisions of this article, when bonded as hereinafter provided in this section. (2) Each employ…

(a) The commissioner may refuse to issue a license under this article if the applicant or any principal of the applicant that is a business entity has: (1) Had a license or registration issued under prior law or this article canceled by the commissioner for cause; (2) Had a motor…

Upon approval of an application, the commissioner shall issue to the applicant the appropriate license or licenses for each place of business of the applicant. Each licensee shall display the license issued under this article in a conspicuous place at each of the licensee's place…

All of the provisions of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter, including amendments thereto, apply to the international fuel tax agreement taxes collectible under this article.

All tax collected under the provisions of this article shall be paid into the State Treasury and shall be used only for the purpose of construction, reconstruction, maintenance and repair of highways, matching of federal monies available for highway purposes and payment of the in…

In the case of any failure to make or file a return when no tax is due, as required by this article, on the date prescribed therefor, unless it can be shown that the failure is due to reasonable cause and not due to willful neglect, there shall be collected a civil penalty of $50…

(a) A licensee who discontinues the business for which was issued a license authorized by this article shall notify the commissioner in writing within fifteen days of discontinuance and shall surrender the license to the commissioner. The notice shall state the effective date of …

The Division of Motor Vehicles shall reimburse the Tax Commissioner for costs incurred by the Tax Commissioner to implement agreements entered into under this section and for any additional expenses as may be incurred by the Tax Commissioner to collect motor fuel use taxes under …

No person may operate or maintain a motor vehicle on any public highway in this state with special dyed diesel fuel as the motor fuel contained in the fuel supply tank. This provision does not apply to: (a) Persons operating motor vehicles that have received fuel into their fuel …

If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, that judgment shall not affect, impair or invalidate the remainder of this article, but shall be confined in its operation to the pro…

(a) The commissioner may cancel the license of any person licensed under this article, upon written notice sent by registered mail to the licensee's last known address, or to the licensee's designated agent for service of process, appearing in the commissioner's files, for any of…