| Agency |
Title-Series |
Date Effective |
Name |
Type |
Authority |
| Tax | 110-01 | 4/4/1988 | Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes |
Active | §§11-1A-1(f); 11-1A-11 |
| Tax | 110-01 | 4/12/1984 | Appraisal Of Property For Periodic Statewide Reappraisal For Ad Valorem Property Tax Purposes |
Historical | |
| Tax | 110-01 | 11/18/1983 | Statewide Appraisal |
Historical | |
| Tax | 110-01 | | Tax Map Sales |
Historical | |
| Tax | 110-01 | | WV Tax Procedure And Administration Act |
Historical | |
| Tax | 110-01A | 7/26/1991 | Valuation Of farmland And structures situated thereon For Ad Valorem Property tax purposes |
Active | §11-1C-1(b) |
| Tax | 110-01A | 5/4/1987 | Appraisal Of property For periodic statewide reappraisals For ad valorem property tax purposes |
Historical | |
| Tax | 110-01A | 3/31/1987 | Appraisal Of property For periodic statewide reappraisals For ad valorem property tax purposes |
Historical | |
| Tax | 110-01A | 4/30/1986 | Appraisal Of property For periodic statewide reappraisals For ad valorem property tax purposes |
Historical | |
| Tax | 110-01A | 4/11/1986 | Electronic data processing system network For property tax administration |
Historical | |
| Tax | 110-01A | 3/31/1986 | Appraisal Of property For periodic statewide reappraisals For ad valorem property tax purposes |
Historical | |
| Tax | 110-01A | 6/14/1985 | Identification And appraisal Of farmland subsequent To base year Of statewide reappraisal |
Historical | |
| Tax | 110-01A | 10/4/1984 | Alterations In property subsequent To base year Of statewide reappraisal |
Historical | |
| Tax | 110-01A | | WV Administrative Regulations |
Historical | |
| Tax | 110-01B | 6/12/1987 | Listing Of Interests In Natural Resources For Purposes Of 1st Statewide Reappraisal |
Active | §11-1A-1(f) |
| Tax | 110-01B | | Listing Of Interests In Natural Resources For Purposes Of 1st Statewide Reappraisal |
Historical | |
| Tax | 110-01C | 5/13/1987 | Guidelines For Assessors To Assure Fair And Uniform NonUtility Personal Property Values |
Active | §11-1A-29a |
| Tax | 110-01C | 7/1/1979 | Guide For WV Assessors |
Historical | |
| Tax | 110-01D | 6/12/1987 | Review By circuit court On certiorari |
Active | §11-1A-1(f) |
| Tax | 110-01E | 6/12/1987 | Review of Appraisals by the County Commission Sitting as an Administrtive Appraisal Review Board | Legislative
Active | §11-1A-1(f); 29A-3-15 |
| Tax | 110-01F | 5/13/1987 | Additional review And implementation Of property appraisals |
Active | §11-1A-1(f) |
| Tax | 110-01G | 5/13/1987 | Review By circuit court On certiorari |
Active | §11-1A-1(f) |
| Tax | 110-01H | 5/1/1999 | Value Of Timberland And Managed Timberland |
Active | §§11-1C-5(a)(2)(B); 11-1C-11(c)(1); 11-1C-11b(c) |
| Tax | 110-01H | 4/15/1992 | Valuation Of Timberland And Managed Timberland |
Historical | |
| Tax | 110-01I | 5/1/2006 | Valuation Of Active And Reserve Coal Property For Ad Valorem Property Tax Purposes |
Active | §§11-1A-11; 11-1C-5(b) |
| Tax | 110-01I | 6/1/2005 | Valuation Of Active And Reserve Coal Property For Ad Valorem Property Tax Purposes |
Historical | |
| Tax | 110-01I | 5/1/1999 | Valuation Of Active And Reserve Coal Property For Ad Valorem Property Tax Purposes |
Historical | |
| Tax | 110-01I | 7/26/1991 | Valuation Of active And reserve coal property For ad valorem property tax purposes |
Historical | |
| Tax | 110-01I | | Valuation Of Active And Reserve Coal Property For Ad Valorem Property Tax |
Historical | |
| Tax | 110-01J | 6/1/2005 | Valuation Of Producing And Reserve Oil And Gas For Ad Valorem Property Tax Purposes |
Active | §§11-1C-5(b); 11-1C-5a; 11-1C-10(d) |
| Tax | 110-01J | 5/1/1999 | Valuation Of Producing And Reservce Oil And Natural Gas Ad Valorem Property Tax Purposes |
Historical | |
| Tax | 110-01J | 4/15/1992 | Appraisal Of producing And reserve oil And natural gas property For periodic statewide reappraisals |
Historical | |
| Tax | 110-01J | | Valuation Of Producing And Reserve Oil And Natural Gas For Ad Valorem Property Tax Purposes |
Historical | |
| Tax | 110-01K | 5/1/1999 | Valuation Of Natural Resources other Than Coal, Oil Or Natural Gas For Ad Valorem Property Tax Purposes |
Active | §§11-1C-5(a); 11-1C-5a; 11-1C-10(d) |
| Tax | 110-01K | 7/26/1991 | Valuation Of Natural Resources Property Other Than Coal, Oil Or Natural Gas |
Historical | |
| Tax | 110-01K | | Valuation Of Natural Resources Property Other than Coal, Oil Or Natural Gas For Ad Valorem Property |
Historical | |
| Tax | 110-01L | 6/1/2009 | Repeal Of Valuation Of intangible personal property including stock, accounts receivable And stock In banks And capital Of savings And loan Association For Ad Valorem Property Tax Purposes |
Active | |
| Tax | 110-01L | 7/26/1991 | Valuation Of intangible personal property including stock, accounts, receivable And stock In banks And c |
Historical | |
| Tax | 110-01M | 5/1/2001 | Valuation Of Public Utility Property For Ad Valorem Property Tax Purposes |
Active | §11-1C-5(b) |
| Tax | 110-01M | 5/1/1999 | Valuation Of Public Utility Property For Ad Valorem Property Tax Purposes |
Historical | |
| Tax | 110-01M | 7/26/1991 | Valuation Of public utility property For ad valorem property tax purposes |
Historical | |
| Tax | 110-01M | | Valuation Of Public Utility Property For Ad Valorem Property Tax Purposes |
Historical | |
| Tax | 110-01N | 7/26/1991 | Valuation Of vehicles, watercraft, And aircraft For ad valorem property tax purposes |
Active | §11-1C-1 et seq. |
| Tax | 110-01P | 7/1/2013 | Valuation of Commercial and Industrial Real and Personal Property for Ad Valorem Property Tax Purposes | Legislative
In Progress | §11-1C-1 et seq. |
| Tax | 110-01P | 7/26/1991 | Valuation Of commercial And industrial real And personal property For ad valorem property tax purposes |
Active | §11-1C-1 et seq. |
| Tax | 110-02 | 5/1/1999 | Electronic Data Processing System Network For Property Tax Administration |
Active | §§11-1C-4; 11-1A-21(d) |
| Tax | 110-02 | 5/1/1989 | Electronic Data Processing System Network For Property Tax Administration |
Historical | |
| Tax | 110-02 | 5/12/1986 | Electronic Data Processing System Network For Property Tax Administration |
Historical | |
| Tax | 110-02 | 6/30/1964 | Privilege Tax On Certain Carrier Corporations |
Historical | |
| Tax | 110-02 | | WV Temporary Administration Regulations |
Historical | |
| Tax | 110-02A | | Division Of Forestry Woodland Fee | Legislative
Historical | |
| Tax | 110-03 | 5/1/1989 | Exemption Of property from ad valorem property taxation |
Active | §§11-3-9; 29A-3-1 |
| Tax | 110-03B | 1/21/1988 | Procedures For when The tax commission orders A county assessor Or county commission Or both To comp |
Active | §§11-1-2; 11-1-8 |
| Tax | 110-04 | 5/1/2001 | Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat |
Active | §11-3-1b(b) |
| Tax | 110-06 | 5/1/2002 | Pollution Control Facilities |
Active | §11-6A-4 |
| Tax | 110-06 | 5/1/1996 | Pollution Control Facilities |
Historical | |
| Tax | 110-06 | 5/1/1994 | Pollution Control Facilities |
Historical | |
| Tax | 110-06 | 11/1/1981 | Pollution Control Facilities |
Historical | |
| Tax | 110-06 | 7/28/1974 | Pollution Control Facilities |
Historical | |
| Tax | 110-06A | 4/2/1990 | Solid Waste Assessment Fee |
Active | §§20-5F-5a(f); 11-10-5; 29A-3-1 et seq. |
| Tax | 110-06A | 5/1/1989 | Solid Waste Assessment Fee |
Historical | |
| Tax | 110-06B | | Procedures For county commission review And determination Of claims For homestead property tax exemp |
Historical | |
| Tax | 110-06D | 10/28/1996 | Determining The Earliest Date When The Alternative Fuel Motor Vehicle Tax Credit May Apply To Qualif |
Active | §11-6D-8(b) |
| Tax | 110-06F | 5/1/1999 | Property Tax Valuation Of Certain Manufacturing Property |
Active | §11-6F-5 |
| Tax | 110-06F | | Property Of Tax Valuation Of Certain Manufacturing Property |
Historical | |
| Tax | 110-07 | | Registration Of Transcient Vendors |
Historical | |
| Tax | 110-08 | 6/29/1964 | Revision Of levy estimates |
Active | §11-1 |
| Tax | 110-09 | 8/1/1977 | Tax Map Sales |
Historical | |
| Tax | 110-10 | 4/15/1992 | Exceptions To confidentiality Of taxpayer information, disclosure Of certain taxpayer information |
Active | §11-10-5s |
| Tax | 110-10A | | Information Return Required For Analysis Of Recommendation Of Governor's Commission On Fair Taxation | Legislative
Historical | |
| Tax | 110-10B | 5/1/2002 | Payment Of Taxes By Credit Card Or Debit Card |
Active | §§11-10-5; 11-10-5n(e) |
| Tax | 110-10D | 12/30/2011 | Use and Acceptance of Electronic Records | Procedural
Active | |
| Tax | 110-10D | 5/16/2011 | Use And Acceptance Of Electronic Records | Procedural
Historical | §§11-10-5; 11-10-5z(b); 39A-3-2 |
| Tax | 110-10D | 3/9/2009 | Use And Acceptance Of Electronic Records | Procedural
Historical | |
| Tax | 110-10D | 3/18/2002 | Use And Acceptance Of Electronic Records | Procedural
Historical | |
| Tax | 110-10E | 8/26/2006 | Tax Shelter Voluntary Compliance Program |
Active | §11-10E-2(b) |
| Tax | 110-10F | 5/1/2012 | Payment Of Taxes By Electronic Funds Transfer | Legislative
Active | |
| Tax | 110-10F | 5/1/2003 | Payment Of Taxes By Electronic Funds Transfer | Legislative
Historical | §11-10-5t |
| Tax | 110-10G | 6/15/2004 | Alternative Resolution Of Tax Disputes |
Active | §11-10-23 |
| Tax | 110-10H | 8/24/2004 | Tax Amnesty Program Of 2004 |
Active | §11-10H-4(b) |
| Tax | 110-10J | 6/1/2007 | Abusive Tax Shelters |
Active | §§11-10E-2; 11-10-5 |
| Tax | 110-10K | 6/1/2009 | Combined Returns Pursuant To an Investigation By The Tax Commissioner |
Active | §§11-10-5; 11-10-7d(b) |
| Tax | 110-10K | | Combined Returns Pursuant To an Investigation By The Tax Commissioner |
Historical | |
| Tax | 110-11 | 9/16/1966 | Inheritance And Transfer Tax |
Active | §11-10 |
| Tax | 110-11 | 8/15/1964 | Inheritance And Transfer Tax |
Historical | |
| Tax | 110-11 | 4/1/1961 | Inheritance Tax Regulations |
Historical | |
| Tax | 110-11 | | Emergency Rule For Utilization Of Estate Appraisement |
Historical | |
| Tax | 110-11 | | Emergency Utilization Of Estate Appraisement Form - Notifcation Of Death |
Historical | |
| Tax | 110-12A | 1/1/1974 | Annual Tax On Incomes Of Certain Carriers |
Active | §11-10-5a |
| Tax | 110-12B | 6/12/1987 | Registration Of Transient Vendors |
Active | §11-12-24 |
| Tax | 110-12C | 10/12/1992 | Preference For Determining Successful Bids |
Active | §§11-10-5; 5A-3-37 |
| Tax | 110-12C | 2/15/1992 | Contractor Preference For Determining Successful Bids |
Historical | |
| Tax | 110-12D | 5/1/2006 | Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes |
Active | §§11-10-5; 11-12-5(b)(3) |
| Tax | 110-13 | 5/1/1996 | Business And Occupational Tax |
Active | §§11-10-5; 29A-3-1 et seq. |
| Tax | 110-13 | 4/2/1990 | Business And Occupational Tax (See 1st Comment Period 06/30/89) |
Historical | |
| Tax | 110-13 | 5/13/1987 | Business And Occupational Tax |
Historical | |
| Tax | 110-13 | 7/1/1974 | Business And Occupation Tax |
Historical | |
| Tax | 110-13 | 1/31/1968 | General Operations Of General Licenses |
Historical | |
| Tax | 110-13 | 8/30/1964 | Priviledge Tax On Certain Carrier Corporations |
Historical | |
| Tax | 110-13 | 6/30/1964 | Business And Occupation Tax |
Historical | |
| Tax | 110-13 | 4/20/1964 | General Operations Of General License |
Historical | |
| Tax | 110-13 | | Business And Occupational Tax |
Historical | |
| Tax | 110-13 | | Business And Occupational Tax |
Historical | |
| Tax | 110-13 | | Occupation tax liabilty For bank holding companies |
Historical | |
| Tax | 110-13A | 4/15/1992 | Severance Tax |
Active | §§11-13A-23(b); 11-10-5 |
| Tax | 110-13A | 4/2/1990 | Severance Tax |
Historical | |
| Tax | 110-13A | 4/4/1988 | Severance Tax |
Historical | |
| Tax | 110-13AA | 10/1/2001 | Information To be Utilized For Calculating The Distribution Of Oil And Gas Severance Taxes |
Active | §11-13A-5a(c) |
| Tax | 110-13AA | 5/22/1997 | Information To be Utilized For Calculating The Distribution Of Oil And Gas Severance Taxes |
Historical | |
| Tax | 110-13AB | 10/17/1997 | Reduced Severance Tax Rates For Thin Seams Of Coal |
Active | §11-10-5 |
| Tax | 110-13B | 4/4/1988 | Telecommunications Tax |
Active | §11-10-5 |
| Tax | 110-13C | 5/1/1995 | Business Investment And Jobs Expansion Tax Credit, Corporation Headquarters Relocation Tax Credit, Sma |
Active | §§11-10-5; 11-13C-14(g); 29A-3-15 |
| Tax | 110-13C | 5/1/1994 | Business Investment And Jobs Expansion Tax Credit, Corporation Headquarters Relocation Tax Credit, Sma | Legislative
Historical | |
| Tax | 110-13C | 4/15/1991 | Business Investment And Jobs Expansion Tax Credit, Corporation Headquarters Relocation Tax Credit, Sma |
Historical | |
| Tax | 110-13D | | Industrial expansion And revitalization, research And development, qualified housing, management info se |
Historical | |
| Tax | 110-13I | 5/1/1996 | Tax Credit For Employing Former Members Of Colin Anderson Center |
Active | §§11-10-5; 11-13I-3(a) & 29A-3-15 |
| Tax | 110-13J | 6/1/1997 | Tax Credit For Qualified Agricultural Equipment |
Active | §11-13J-5 |
| Tax | 110-13M | 5/1/1999 | Tax Credits For New Value-Added Wood Manufacturing Facilities |
Active | §§11-13M-7, 8 |
| Tax | 110-13M | | Tax Credit For New Value Added Wood Manufacturing Operations |
Historical | |
| Tax | 110-13N | 5/1/1999 | Tax Credits For New Steel, Aluminum And Polymer Manufacturing Operations |
Active | §§11-13N-7, 8 & 10; 11-13O-7, 8 & 10 |
| Tax | 110-13P | 5/1/2003 | Tax Credit For Medical Malpractice Insurance Premiums |
Active | §11-13P-8 |
| Tax | 110-13Q | 5/1/2012 | Commercial Patent Incentives Tax Credit | Legislative
Active | |
| Tax | 110-13Q | 6/1/2011 | Commercial Patent Incentives Tax Credit | Legislative
Historical | §§11-13AA-10; 11-10-5; 11-10-5d(f) |
| Tax | 110-13X | 5/11/2010 | West Virginia Film Industry Investment Act |
Active | §§11-13X-9; 11-10-5; 11-10-5d(f) |
| Tax | 110-13X | 6/1/2009 | West Virginia Film Industry Investment Act |
Historical | |
| Tax | 110-13X | | Film Industry Investment Tax Credit |
Historical | |
| Tax | 110-14 | 11/27/1984 | Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes |
Active | |
| Tax | 110-14 | 11/29/1983 | Avg. Wholesale Price Of Gasoline And Special Fuel Computation Of Consumers Sales And Use Taxes |
Historical | |
| Tax | 110-14 | 12/29/1967 | Rules And Regulations For Store License |
Historical | |
| Tax | 110-14 | 8/1/1964 | Gasoline And special fuel excise tax 1964 |
Historical | |
| Tax | 110-14 | | Gasoline And special fuel excise tax |
Historical | |
| Tax | 110-14 | | Gasoline And special fuel excise tax |
Historical | |
| Tax | 110-14A | | Motor Carrier Road Tax |
Historical | |
| Tax | 110-14B | 5/1/1996 | International Fuel Tax Agreement |
Active | §§11-10-5; 11-14B-12 |
| Tax | 110-15 | 7/15/1993 | Consumer Sales And Service Tax And Use Tax |
Active | |
| Tax | 110-15 | 5/1/1992 | Consumers Sales And Service Tax And Use Tax |
Historical | |
| Tax | 110-15 | 4/2/1990 | Consumer Sales And Service And Tax And Use Tax |
Historical | |
| Tax | 110-15 | 5/1/1989 | Consumer Sales And Service And Tax And Use Tax |
Historical | |
| Tax | 110-15 | 4/4/1988 | Consumer Sales And Service And Tax And Use Tax |
Historical | |
| Tax | 110-15 | 6/29/1979 | Consumer Sales Tax |
Historical | |
| Tax | 110-15 | 1/1/1974 | Consumers Sales And Service Tax And Use Tax |
Historical | |
| Tax | 110-15 | 11/30/1973 | Consumers Sales And Sevice Tax And Use Tax |
Historical | |
| Tax | 110-15 | 7/25/1969 | General Operations Of The Consumers Sales And Use Taxes |
Historical | |
| Tax | 110-15 | 6/25/1969 | Consumer Sales And Service Tax And Use Tax |
Historical | |
| Tax | 110-15 | 4/15/1965 | General Operations Of General License |
Historical | |
| Tax | 110-15 | 6/30/1964 | General Operating Rules For Sale Of Microfilm, Photos, Maps In Assessment Equalization Div |
Historical | |
| Tax | 110-15 | 6/30/1964 | Sale Of Mircofilm |
Historical | |
| Tax | 110-15 | 6/30/1964 | Sale Of Reproductions Of Microfilm, Photography, And Maps |
Historical | |
| Tax | 110-15 | | General Operations Of The Consumers Sales And Use Taxes |
Historical | |
| Tax | 110-15 | | Remove Consumer Sales Tax On Food For Human Consumption |
Historical | |
| Tax | 110-15 | | Removing Consumer Sales From Purchase Of Food For Human Consumption |
Historical | |
| Tax | 110-15A | 8/17/1992 | Baby-Sitting Services Exemption |
Active | §11-10-5 |
| Tax | 110-15B | 8/17/1992 | Nails And Fencing Exemption For Commercial Production Of Agricultural Product |
Active | §11-10-5 |
| Tax | 110-15C | 5/11/2010 | Consumers Sales And Service Tax And Use Tax - Drugs, Durable Medical Goods, Mobility Enhancing Equipment And Prosthetic Devices Per Se Exemption; Motor Vehicles Per Se Exemption |
Active | §§11-10-5; 11-15-9i |
| Tax | 110-15C | | Personalized Fitness Programs |
Historical | |
| Tax | 110-15D | 10/2/1992 | Services Of Certain Community-Based Nonprofit Service Organizations Exempt from Tax |
Active | §11-10-5 |
| Tax | 110-15E | | Consumer Sales And Service Tax And Use Tax - Mobile Homes And Similar Units And Bldg Materials Used And Consum | Legislative
Historical | |
| Tax | 110-15F | 8/2/2004 | Sales Tax Holiday |
Active | |
| Tax | 110-15F | 8/1/2003 | Sales Tax Holiday |
Historical | |
| Tax | 110-15F | 8/2/2002 | Sales Tax Holiday |
Historical | |
| Tax | 110-15G | | Consumer Sales And Service And Use Tax | Legislative
Historical | |
| Tax | 110-15G | | Consumer Sales And Service Tax And Use Tax - Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Flood Dmaged Residences And Businesses | Legislative
Historical | |
| Tax | 110-15H | 6/1/2007 | Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food |
Active | §§11-10-5; 11-15-3a |
| Tax | 110-15H | | Consumer Sales And Service Tax And Use Tax - Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Flood Damaged Residences And Businesses |
Historical | |
| Tax | 110-15H | | Consumer Sales And Service Tax And Use Tax - Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Flood Damaged Residences And Businesses |
Historical | |
| Tax | 110-15I | 6/1/2005 | Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster |
Active | §11-10-5 |
| Tax | 110-15J | 11/15/2011 | Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities | Interpretive
Active | §§11-10-5; 11-15-9m |
| Tax | 110-15J | | Consumers Sales And Service Tax And Use Tax Exemptions Mandated Pursuant To Executive Order 10-09 Referring To Purchases Of Mobile Homes, Building Materials And Supplies, Bottled Water, Cleaning Supplies, And Other Supplies Used For Flood Relief; Affordable Housing Trust Fee Not Exempt | Legislative
Historical | |
| Tax | 110-15J | | Consumers Sales And Service Tax And Use Tax Exemptions Mandated Pursuant To Executive Order 4-10 And 7-10 Referring To Purchases Of Mobile Homes, Building Materials And Supplies, Bottled Water, Cleaning Supplies, And Other Supplies Used For Flood Relief; Affordable Housing Trust Fee Not Exempt | Legislative
Historical | |
| Tax | 110-16 | 5/1/2001 | Bingo |
Active | §§47-20-23; 11-10-5 |
| Tax | 110-16 | 5/1/1996 | Bingo |
Historical | |
| Tax | 110-16 | 5/1/1994 | Bingo |
Historical | |
| Tax | 110-16 | 7/15/1993 | Bingo |
Historical | |
| Tax | 110-16 | 4/15/1992 | Bingo Rules And Regulations |
Historical | |
| Tax | 110-16 | 3/1/1982 | Bingo Rules And Regulations |
Historical | |
| Tax | 110-16 | | Bingo |
Historical | |
| Tax | 110-17 | 5/1/2002 | Tobacco Products Excise Tax |
Active | §§11-10-5; 11-17-10; 60-9-5 |
| Tax | 110-17 | 5/1/2001 | Cigarette Excise Tax |
Historical | |
| Tax | 110-17 | 2/15/1967 | Cigarette Excise Tax |
Historical | |
| Tax | 110-17 | 4/29/1964 | Cigarette Tax |
Historical | |
| Tax | 110-17 | | Procedures And guidelines For when The tax commissioner, pursuant To WV Code, Chapter 11 And 18-9A-11, orders A county assessor Or county commission, Or both, To comply with The provisions Of Ch. 11 Of The WV Code And section 18-9A-11, And when The Tax Commissioner enters A county To fix The assessments At The required ratio. |
Historical | |
| Tax | 110-17A | 6/16/2003 | Tobacco Products Excise Tax On Floorstocks |
Active | §11-10-5 |
| Tax | 110-19 | 4/15/1992 | Soft Drink Tax |
Active | §11-10-5 |
| Tax | 110-19 | 4/2/1990 | Soft Drink Tax |
Historical | |
| Tax | 110-19 | 9/27/1965 | Soft Drink Tax |
Historical | |
| Tax | 110-19 | 6/27/1964 | Soft Drink Tax |
Historical | |
| Tax | 110-21 | 4/2/1990 | Personal Income Tax |
Active | §§11-21-1 et seq.; 29A-3-15 |
| Tax | 110-21 | 6/14/1985 | Personal Income Tax |
Historical | |
| Tax | 110-21 | 6/29/1983 | Personal Income Tax Liability Of Estates And Trusts |
Historical | |
| Tax | 110-21 | 8/17/1981 | Personal Income Tax Act Rules And Regulations |
Historical | |
| Tax | 110-21 | 8/17/1981 | Personal Income Tax Rules And Regs |
Historical | |
| Tax | 110-21 | 7/7/1980 | Personal Income Tax |
Historical | |
| Tax | 110-21 | | Personal Income Tax |
Historical | |
| Tax | 110-21 | | Personal Income Tax |
Historical | |
| Tax | 110-21 | | Personal Income Tax |
Historical | |
| Tax | 110-21A | 6/1/1997 | Personal Income Tax Low Income Exclusion |
Active | §§11-21-51(a)(1); 11-21-71(a) |
| Tax | 110-21B | 5/1/2002 | Senior Citizen Tax Credit For Property Taxes Paid |
Active | §11-21-21(c) |
| Tax | 110-21C | 9/15/2001 | Method Of Reporting The Alternative Method For Distribution Of Qualified Rehabilitated Buildings Investment Credit |
Active | §11-21-8e(b) |
| Tax | 110-21D | 5/11/2010 | Residential Solar Energy Tax Credit |
Active | §§11-13Z-1 et seq; 11-10-5 |
| Tax | 110-22 | 4/15/1992 | Property Transfer Tax |
Active | §§11-22-5; 11-10-5 |
| Tax | 110-22 | 2/2/1968 | Property Transfer Tax |
Historical | |
| Tax | 110-22 | 12/16/1964 | Property Transfer Tax |
Historical | |
| Tax | 110-23 | 4/15/1992 | Business Franchise Tax |
Active | §11-10-5 |
| Tax | 110-23 | 4/2/1990 | Business Franchise Tax |
Historical | |
| Tax | 110-23 | 4/4/1988 | Business Franchise Tax |
Historical | |
| Tax | 110-24 | 5/11/2010 | Corporate Net Income Tax |
Active | §§29A-3-1 et seq; 11-10-5 |
| Tax | 110-24 | 4/15/1992 | Corporation Net Income Tax |
Historical | |
| Tax | 110-24 | 4/2/1990 | Corporation Net Income Tax |
Historical | |
| Tax | 110-24 | 6/14/1985 | Corporation Net Income Tax |
Historical | |
| Tax | 110-24 | 1/1/1974 | Corporation Net Income Tax |
Historical | |
| Tax | 110-26 | 4/15/1992 | Municipal Business And Occupational Tax |
Active | §§8-13-5; 11-10-5 |
| Tax | 110-26 | | Municipal Business And Occupational Tax |
Historical | |
| Tax | 110-27 | 11/15/2010 | Service Of Notice |
Active | §11-10-5 |
| Tax | 110-27 | 7/23/2009 | Service Of Notice |
Historical | |
| Tax | 110-35 | 5/1/1994 | Charitable Raffle Boards And Games |
Active | §§11-10-5; 47-23-11 |
| Tax | 110-36 | 5/1/1994 | Preneed Cemetery Companies |
Active | §§5F-2-2(a)(11); 5F-1-1(a)(1) |
| Tax | 110-37 | 5/1/2001 | Charitable Raffles |
Active | §§47-21-21; 11-10-5; 29A-3-1 et seq |
| Tax | 110-37 | 6/1/1997 | Charitable Raffles |
Historical | |
| Tax | 110-37 | | Charitable Raffles |
Historical | |
| Tax | 110-39 | 6/1/2009 | Electronic Filing And Payment Of Special District Excise Tax |
Active | §§7-22-12; 8-38-12; 11-10-5 |
| Tax | 110-40 | 6/1/2009 | Withholding Or Denial Of Personal Income Tax Refunds from Taxpayers Who Owe Municipal Costs, Fines, Forfeitures Or Penalties |
Active | §§8-10-2b; 11-10-5 |
| Tax | 110-50A | 5/1/1995 | Exchange Of information agreement between tax division And division Of environmental protection |
Active | §§11-10-5; 11-10-5s |
| Tax | 110-50B | 5/1/2001 | Exchange Of Information Agreement Between The State Tax Division And The Alcohol Beverage Control Administration |
Active | §§11-10-5 & 5s; 60-9-5(a) & 8(a) |
| Tax | 110-50D | 5/1/2008 | Exchange Of Information Agreement Between Commissioner And Labor, Insurance Commission, Motor Vehicles, Bureau Of Employment Programs And Governor |
Active | §11-10-5, 5s |
| Tax | 110-50E | 6/1/2011 | Exchange Of Information Agreement Between The State Tax Department And The West Virginia Lottery |
Active | §§29A-1-1 et seq; 110-10-5s |
| Tax | 110-50E | | Exchange Of Information Agreement Between The State Tax Division And The Department Of Health And Human Resources Office Of The Inspector General Medicaid Fraud Control Unit |
Historical | |
| Tax | 110-50F | 6/1/2011 | Exchange Of Information Agreement between The State Tax Department And The Office Of The State Fire Marshal |
Active | §11-10-5, 5s |
| Tax | 110-50G | 5/1/2012 | Exchange Of Information Agreement Between The State Tax Department And The Department Of Commerce, The Department Of Transportation And The Department Of Environmental Protection | Legislative
Active | |
| Tax | 110-NK | | Rules Of Practice And Procedure Of The office Of Hearings And Appeals, State Tax Department | Procedural
Historical | |
| Tax And Revenue, Secretary of | 119-301 | 4/9/1999 | Registration Of Telemarketers |
Active | §§29A-3-15; 46A-8F-301; 46A-6F-303 |
| Tax Appeals | 121-01 | 4/20/2003 | Rules Of Practice And Procedure Before The WV Office Of Tax Appeals |
Active | §11-10A-20 |