| 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 | Legislative
Historical | §§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 | 9/27/2021 | Valuation of Farmland and Structures Situated Thereon for Ad Valorem Property Tax Purposes | Legislative Exempt
Active | §11-1C-5(b) |
| Tax | 110-01A | 7/26/1991 | Valuation Of farmland And structures situated thereon For Ad Valorem Property tax purposes | Legislative Exempt
Historical | §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 | Legislative
Historical | §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 | Legislative
Historical | §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 | Legislative
Historical | §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
Historical | §11-1A-1(f); 29A-3-15 |
| Tax | 110-01F | 5/13/1987 | Additional review And implementation Of property appraisals | Legislative
Historical | §11-1A-1(f) |
| Tax | 110-01G | 5/13/1987 | Review By circuit court On certiorari | Legislative
Historical | §11-1A-1(f) |
| Tax | 110-01H | 5/1/1999 | Value Of Timberland And Managed Timberland | Legislative
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 | 110-01H | | Valuation of Timberland and Managed Timberland | Legislative
Historical | §§11-1C-5(a)(2)(B) and 11-1C-11b(a) and (b) |
| Tax | 110-01I | 5/1/2006 | Valuation Of Active And Reserve Coal Property For Ad Valorem Property Tax Purposes | Legislative
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 | 4/24/2023 | Valuation of Producing and Reserve Oil, Natural Gas Liquids, and Natural Gas for Ad Valorem Property Tax Purposes | Legislative
Active | §§11-1C-5(b), 11-1C-5a, 11-1C-10(d) |
| Tax | 110-01J | 6/1/2005 | Valuation Of Producing And Reserve Oil And Gas For Ad Valorem Property Tax Purposes | Legislative
Historical | §§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 | 110-01J | | Valuation of Producing and Reserve Oil and Natural Gas Property for Ad Valorem Property Tax Purposes | Legislative
Historical | §§11-1C-5(b), 11-1C-5a, 11-1C-10(d) |
| Tax | 110-01J | | Valuation of Producing and Reserve Oil, Natural Gas Liquids, and Natural Gas for Ad Valorem Property Tax Purposes | Legislative
Historical | §§11-1C-5(b), 11-1C-5a, 11-1C-10(d) |
| Tax | 110-01K | 5/1/1999 | Valuation Of Natural Resources other Than Coal, Oil Or Natural Gas For Ad Valorem Property Tax Purposes | Legislative
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 |
Historical | |
| 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 | Legislative
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 | Legislative
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
Active | §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 |
Historical | §11-1C-1 et seq. |
| Tax | 110-01Q | 5/15/2015 | Appointment of Special Assessors by State Tax Commissioner | Legislative
Active | §11-3-1 |
| Tax | 110-01Q | 11/1/2013 | Assessment of Property for Purpose of Calculating Local Share | Interpretive
Historical | §§11-1C-5b and 29A-3-1 |
| Tax | 110-02 | 5/1/1999 | Electronic Data Processing System Network For Property Tax Administration | Legislative
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 | Legislative
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 | Procedural
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 | Legislative
Active | §11-3-1b(b) |
| Tax | 110-06 | 5/1/2002 | Pollution Control Facilities | Legislative
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 |
Historical | §§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 | 3/22/2014 | Alternative-Fuel Motor Vehicle Tax Credit | Interpretive
Active | §11-6D-1 |
| Tax | 110-06D | 10/28/1996 | Determining The Earliest Date When The Alternative Fuel Motor Vehicle Tax Credit May Apply To Qualif |
Historical | §11-6D-8(b) |
| Tax | 110-06F | 5/1/1999 | Property Tax Valuation Of Certain Manufacturing Property | Legislative
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 |
Historical | §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 | Legislative
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 | Legislative
Active | §§11-10-5; 11-10-5n(e) |
| Tax | 110-10D | 1/25/2016 | Use and Acceptance of Electronic Records | Procedural
Active | §§11-10-5, 11-10-5z(b) and 39A-3-2 |
| Tax | 110-10D | 12/30/2011 | Use and Acceptance of Electronic Records | Procedural
Historical | |
| 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 |
Historical | §11-10E-2(b) |
| Tax | 110-10F | | Payment of Taxes by Electronic Funds Transfer | Legislative
In Progress | §11-10-5t |
| Tax | 110-10F | 2/18/2020 | Payment of Taxes by Electronic Funds Transfer | Legislative
Active | §11-10-5t |
| Tax | 110-10F | 5/9/2019 | Payment of Taxes by Electronic Funds Transfer | Legislative
Historical | §§11-10-5t |
| Tax | 110-10F | 3/23/2018 | Payment of Taxes by Electronic Funds Transfer | Legislative
Historical | W. Va. Code §11-10-5t |
| Tax | 110-10F | 5/1/2012 | Payment Of Taxes By Electronic Funds Transfer | Legislative
Historical | |
| Tax | 110-10F | 5/1/2003 | Payment Of Taxes By Electronic Funds Transfer | Legislative
Historical | §11-10-5t |
| Tax | 110-10F | | Payment of Taxes by Electronic Funds Transfer | Legislative
Historical | §11-10-5t |
| Tax | 110-10G | | Alternative Resolution of Tax Disputes | Legislative
In Progress | §11-10-23 |
| Tax | 110-10G | 6/15/2004 | Alternative Resolution Of Tax Disputes | Legislative
Active | §11-10-23 |
| Tax | 110-10H | 8/24/2004 | Tax Amnesty Program Of 2004 |
Historical | §11-10H-4(b) |
| Tax | 110-10J | 6/1/2007 | Abusive Tax Shelters | Legislative
Active | §§11-10E-2; 11-10-5 |
| Tax | 110-10K | 6/1/2009 | Combined Returns Pursuant To an Investigation By The Tax Commissioner | Legislative
Active | §§11-10-5; 11-10-7d(b) |
| Tax | 110-10K | | Combined Returns Pursuant To an Investigation By The Tax Commissioner |
Historical | |
| Tax | 110-10L | 1/25/2016 | Claiming Tax Refund or Credit | Procedural
Active | §§11-10-5 adn 39A-3-2 |
| Tax | 110-10L | 7/28/2014 | Claiming Tax Refund or Credit | Procedural
Historical | §§11-10-5 and 39A-3-2 |
| Tax | 110-11 | 9/16/1966 | Inheritance And Transfer Tax | Legislative
Historical | §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 | Legislative
Historical | §11-10-5a |
| Tax | 110-12B | 6/12/1987 | Registration Of Transient Vendors | Legislative
Active | §11-12-24 |
| Tax | 110-12C | 10/12/1992 | Preference For Determining Successful Bids |
Historical | §§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 | Legislative
Active | §§11-10-5; 11-12-5(b)(3) |
| Tax | 110-13 | 5/1/1996 | Business And Occupational Tax | Legislative
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 | 7/1/1965 | General License |
Historical | W. Va. Code §11-12-3 |
| 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 | Legislative
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 | 7/28/2014 | Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes | Procedural
Active | §11-13A-5a(c) |
| Tax | 110-13AA | 10/1/2001 | Information To be Utilized For Calculating The Distribution Of Oil And Gas Severance Taxes |
Historical | §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 | Interpretive
Active | §11-10-5 |
| Tax | 110-13AC | 10/11/2019 | Reduced Severance Tax Rates for Thermal or Steam Coal | Interpretive
Active | §11-10-5 |
| Tax | 110-13B | 4/4/1988 | Telecommunications Tax | Legislative
Historical | §11-10-5 |
| Tax | 110-13C | 5/1/1995 | Business Investment And Jobs Expansion Tax Credit, Corporation Headquarters Relocation Tax Credit, Sma | Legislative
Historical | §§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 | Legislative
Historical | |
| Tax | 110-13D | | Industrial expansion And revitalization, research And development, qualified housing, management info se |
Historical | |
| Tax | 110-13DD | 4/24/2023 | Farm-To-Food Bank Tax Credit | Legislative
Active | §11-13DD-5 |
| Tax | 110-13DD | 3/23/2018 | Farm-To-Food Bank Tax Credit | Legislative
Historical | W. Va. Code §§11-13DD-5(a), (b) |
| Tax | 110-13FF | 4/13/2021 | Tax Credit for Providing Vehicles to Low-Income Workers | Legislative
Active | §§29A-2-6(c), 11-13FF-5 |
| Tax | 110-13GG | 4/13/2021 | Downstream Natural Gas Manufacturing Investment Tax Credit | Legislative
Active | §§29A-2-6(c), 11-10-5 and 11-13GG-5, 9, 16 |
| Tax | 110-13I | 5/1/1996 | Tax Credit For Employing Former Members Of Colin Anderson Center | Legislative
Historical | §§11-10-5; 11-13I-3(a) & 29A-3-15 |
| Tax | 110-13II | 4/13/2021 | High-Wage Growth Business Tax Credit | Legislative
Active | §§11-10-5, 11-13II-5 |
| Tax | 110-13J | 6/1/1997 | Tax Credit For Qualified Agricultural Equipment | Legislative
Active | §11-13J-5 |
| Tax | 110-13KK | 7/1/2022 | West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers | Legislative
Active | §§11-13KK-4(d), 11-13KK-13, 11-10-5 |
| Tax | 110-13M | 5/1/1999 | Tax Credits For New Value-Added Wood Manufacturing Facilities | Legislative
Historical | §§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 | Legislative
Historical | §§11-13N-7, 8 & 10; 11-13O-7, 8 & 10 |
| Tax | 110-13P | 5/1/2003 | Tax Credit For Medical Malpractice Insurance Premiums |
Historical | §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 | 4/24/2023 | West Virginia Film Industry Investment Act | Legislative
Active | §§11-13X-9, 11-10-5, 11-10-5d(f) |
| Tax | 110-13X | 5/11/2010 | West Virginia Film Industry Investment Act |
Historical | §§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 |
Historical | |
| 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 | Legislative
Active | §§11-10-5; 11-14B-12 |
| Tax | 110-14C | 10/1/2015 | Motor Fuel Excise Tax | Interpretive
Active | §11-10-5 |
| Tax | 110-14C | | Motor Fuel Excise Tax | Interpretive
Historical | §11-10-5 |
| Tax | 110-15 | 7/15/1993 | Consumer Sales And Service Tax And Use Tax | Legislative
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 | Interpretive
Active | §11-10-5 |
| Tax | 110-15B | 8/17/1992 | Nails And Fencing Exemption For Commercial Production Of Agricultural Product | Interpretive
Active | §11-10-5 |
| Tax | 110-15C | | 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 | Legislative
In Progress | §§11-10-5, 11-15-9i |
| Tax | 110-15C | 2/18/2020 | Consumer 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 | Legislative
Active | §§11-10-5 and 11-15-9i |
| 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 |
Historical | §§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 | Interpretive
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 | 7/1/2022 | Sales Tax Holiday | Legislative
Active | §11-15-9s(c) |
| Tax | 110-15F | 8/2/2004 | Sales Tax Holiday | Interpretive
Historical | |
| 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 | Legislative
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 | Legislative
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 | 110-15K | 4/30/2024 | Aircraft Operated Under a Fractional Ownership Program | Legislative
Active | §11-15-9p |
| Tax | 110-15K | 4/9/2019 | Aircraft Operated Under A Fractional Ownership Program | Legislative
Historical | §11-15-9p |
| Tax | 110-15L | 7/1/2022 | Exemption for Repair, Remodeling, and Maintenance of Aircraft | Legislative
Active | §11-15-9t |
| Tax | 110-15M | 7/1/2022 | Vendor Absorption or Assumption of Sales and Use Tax | Legislative
Active | §§11-10-5, 11-15A-8(b) |
| Tax | 110-16 | 5/1/2001 | Bingo | Legislative
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 | 110-16A | 7/1/2022 | On-Line Bingo and Raffles | Legislative
Active | §29A-1-1, et seq. |
| Tax | 110-17 | 5/1/2002 | Tobacco Products Excise Tax | Legislative
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 |
Historical | §11-10-5 |
| Tax | 110-19 | 4/15/1992 | Soft Drink Tax | Legislative
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 | Legislative
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 | Legislative
Active | §§11-21-51(a)(1); 11-21-71(a) |
| Tax | 110-21B | 4/30/2024 | Citizen Tax Credit for Property Taxes Paid | Legislative
Active | §29A-3-19(e) |
| Tax | 110-21B | 5/9/2019 | Citizen Tax Credit for Property Taxes Paid | Legislative
Historical | §11-21-21(c) |
| Tax | 110-21B | 5/1/2002 | Senior Citizen Tax Credit For Property Taxes Paid |
Historical | §11-21-21(c) |
| Tax | 110-21C | 12/31/2018 | Method of Claiming the Qualified Rehabilitated Buildings Investment Credit | Procedural
Active | |
| Tax | 110-21C | 9/15/2001 | Method Of Reporting The Alternative Method For Distribution Of Qualified Rehabilitated Buildings Investment Credit |
Historical | §11-21-8e(b) |
| Tax | 110-21D | 5/11/2010 | Residential Solar Energy Tax Credit |
Historical | §§11-13Z-1 et seq; 11-10-5 |
| Tax | 110-21F | 6/2/2022 | The Coal Severance Tax Rebate | Interpretive
Active | §§11-13EE-14, 11-10-5 |
| Tax | 110-21F | 8/8/2020 | The Coal Severance Tax Rebate | Interpretive
Historical | §§11-13EE-14 and 11-10-5 |
| Tax | 110-21F | | The Coal Severance Tax Rebate | Interpretive
Historical | §§11-13EE-14, 11-10-5 |
| Tax | 110-21G | 4/30/2024 | Income Tax Paid at the Entity Level by Electing Pass-Through Entities | Legislative
Active | §11-21-3a(p) |
| Tax | 110-21H | 4/30/2024 | Income Tax Credits For Property Taxes Paid | Legislative
Active | §§29A-2-6(c), 11-13MM-6 |
| Tax | 110-22 | 4/24/2023 | Property Transfer Tax | Legislative
Active | §§11-10-5, 11-22-5 |
| Tax | 110-22 | 3/23/2018 | Property Transfer Tax | Legislative
Historical | W. Va. Code §§11-10-5 and 11-22-5 |
| Tax | 110-22 | 4/15/1992 | Property Transfer Tax |
Historical | §§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 |
Historical | §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 | 7/1/2022 | Corporation Net Income Tax | Legislative
Active | §§29A-3-1, 11-10-5 |
| Tax | 110-24 | 5/11/2010 | Corporate Net Income Tax | Legislative
Historical | §§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 | Legislative
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 | Interpretive
Active | §11-10-5 |
| Tax | 110-27 | 7/23/2009 | Service Of Notice |
Historical | |
| Tax | 110-28 | 4/24/2023 | Municipal Sales and Use Tax Administration | Legislative
Active | §11-10-11c |
| Tax | 110-28 | 3/26/2018 | Municipal Sales and Service and Use Tax Administration | Legislative
Historical | W. Va. Code §11-10-11c |
| Tax | 110-28 | 7/6/2014 | Municipal Sales and Service and Use Tax Administration | Legislative
Historical | §11-10-11c |
| Tax | 110-29 | 7/6/2014 | Special Reclamation Tax Credit | Legislative
Active | §22-3-11(h) |
| Tax | 110-35 | 5/1/1994 | Charitable Raffle Boards And Games | Legislative
Active | §§11-10-5; 47-23-11 |
| Tax | 110-36 | 5/1/1994 | Preneed Cemetery Companies | Legislative
Active | §§5F-2-2(a)(11); 5F-1-1(a)(1) |
| Tax | 110-37 | 5/1/2001 | Charitable Raffles | Legislative
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 | Legislative
Active | §§7-22-12; 8-38-12; 11-10-5 |
| Tax | 110-40 | 7/6/2014 | Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs | Legislative
Active | §§8-10-2b, 50-3-2c and 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 |
Historical | §§8-10-2b; 11-10-5 |
| Tax | 110-41 | 12/31/2018 | Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax | Procedural
Active | |
| Tax | 110-41 | | Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax | Procedural
Historical | W. Va. Code §11-10-5 |
| Tax | 110-42 | 4/24/2023 | Personnel Rule for the Tax Division | Legislative
Active | §11B-1-8 |
| Tax | 110-42 | 3/23/2018 | Personnel Rule for the Tax Division | Legislative
Historical | W. Va. Code §11B-1-8 |
| Tax | 110-43 | 5/10/2020 | Special Valuation Method for Certain Wireless Technology Property | Interpretive
Active | §29A-1-1, et seq |
| Tax | 110-49 | 4/30/2024 | Administration of Tax on Purchases of Wine and Liquor Inside and Outside of Municipalities | Legislative
Active | §29A-3-19(e) |
| Tax | 110-49 | 5/9/2019 | Administration of Tax on Purchases of Wine and Liquor | Legislative
Historical | §§60-3-9d(a)(3) and 60-3A-21 |
| Tax | 110-50A | 4/9/2019 | Exchange of Information Agreement Between Tax Division and Division of Environmental Protection (Repeal) | Legislative
Historical | §§11-10-5 and 5s |
| Tax | 110-50A | 5/1/1995 | Exchange Of information agreement between tax division And division Of environmental protection |
Historical | §§11-10-5; 11-10-5s |
| Tax | 110-50B | 4/9/2019 | Exchange of Information Agreement Between the State Tax Division and the Alcohol Beverage Control Administration (Repeal) | Legislative
Historical | §§11-10-5 and 5s, 60-9-5(a) and 8(a) |
| Tax | 110-50B | 5/1/2001 | Exchange Of Information Agreement Between The State Tax Division And The Alcohol Beverage Control Administration | Legislative
Historical | §§11-10-5 & 5s; 60-9-5(a) & 8(a) |
| Tax | 110-50C | | Exchange of Information Pursuant to Written Agreement | Legislative
In Progress | §§11-10-5 and 5s, 60-9-5(a) and 8(a); 21-1B-3; 29A-1-1 et seq, 47-25-1 et seq. |
| Tax | 110-50C | 2/18/2020 | Exchange of Information Pursuant to Written Agreement | Legislative
Active | §§11-10-5 and 5s; 60-9-5(a) and 8(a); 21-1B-3; 29A-1-1 et seq.; 47-25-1 et seq. |
| Tax | 110-50C | 5/9/2019 | Exchange of Information Pursuant to Written Agreement | Legislative
Historical | §§11-10-5 and 5s, 60-9-5(a) and 8(a), 21-1B-3, 29A-1-1 et seq, 47-25-1 et seq |
| Tax | 110-50D | 4/9/2019 | Exchange of Information Agreement Between the Commissioner of the Tax Div. of the Dept of Revenue and the Commissioner of the Div. of Labor of the Dept of Commerce, the Commissioner of the Insurance Commission of the Dept of Revenue (Repeal) | Legislative
Historical | §§11-10-5 and 5s |
| Tax | 110-50D | 5/1/2008 | Exchange Of Information Agreement Between Commissioner And Labor, Insurance Commission, Motor Vehicles, Bureau Of Employment Programs And Governor |
Historical | §11-10-5, 5s |
| Tax | 110-50E | 4/9/2019 | Exchange of Information Agreement Between the State Tax Department and the West Virginia Lottery (Repeal) | Legislative
Historical | §§29A-1-1 et seq and 11-10-5s |
| Tax | 110-50E | 6/1/2011 | Exchange Of Information Agreement Between The State Tax Department And The West Virginia Lottery | Legislative
Historical | §§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 | 4/9/2019 | Exchange of Information Agreement Between the State Tax Department and the Office of the State Fire Marshal (Repeal) | Legislative
Historical | §§11-10-5 and 5s |
| Tax | 110-50F | 6/1/2011 | Exchange Of Information Agreement between The State Tax Department And The Office Of The State Fire Marshal |
Historical | §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 | 110-50H | | Exchange of Information Agreement Between the Comm of the Tax Div of the Dept of Revenue and the Sec of the Dept of Commerce The Sec of the Dept of Environmental Protection, the Dir of the Div of Forestry of the Dept of Commerce and the Comm of the PSC | Legislative
Historical | §§11-10-5 and 11-10-5s |
| Tax | 110-99 | 4/30/2024 | Privilege Tax On Sales Of Hemp-Derived Cannabinoid and Kratom Products | Legislative
Active | §§29A-2-99(c), 19-12E-12(i)(9), 19-12F-7(i) |
| 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 | Legislative
Active | §§29A-3-15; 46A-8F-301; 46A-6F-303 |
| Tax Appeals | 121-01 | 7/21/2023 | Rules of Practice and Procedure Before the West Virginia Office of Tax Appeals | Procedural
Active | §11-10A-20 |
| Tax Appeals | 121-01 | 4/20/2003 | Rules Of Practice And Procedure Before The WV Office Of Tax Appeals | Procedural
Historical | §11-10A-20 |