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Chapter 11     Entire Code


ARTICLE 1. SUPERVISION.

ARTICLE 1A. APPRAISAL OF PROPERTY.

ARTICLE 1B. ADDITIONAL REVIEW OF PROPERTY APPRAISALS; IMPLEMENTATION.

ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.

ARTICLE 2. ASSESSORS.

ARTICLE 3. ASSESSMENTS GENERALLY.

ARTICLE 4. ASSESSMENT OF REAL PROPERTY.

ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.

ARTICLE 6. ASSESSMENT OF PUBLIC SERVICE BUSINESSES.

ARTICLE 6A. POLLUTION CONTROL FACILITIES TAX TREATMENT.

ARTICLE 6B. HOMESTEAD PROPERTY TAX EXEMPTION.

ARTICLE 6C. SPECIAL METHOD FOR APPRAISING DEALER VEHICLE INVENTORY.

ARTICLE 6D. ALTERNATIVE-FUEL MOTOR VEHICLES TAX CREDIT.

ARTICLE 6E. SPECIAL METHOD FOR VALUATION OF CERTAIN MANUFACTURING PRODUCTION PROPERTY.

ARTICLE 6F. SPECIAL METHOD FOR APPRAISING QUALIFIED CAPITAL ADDITIONS TO MANUFACTURING FACILITIES.

ARTICLE 6G. ASSESSMENT OF INTERSTATE PUBLIC SERVICE CORPORATION MOTOR VEHICLE BUSINESSES REGISTERED UNDER A PROPORTIONAL REGISTRATION AGREEMENT.

ARTICLE 6H. VALUATION OF SPECIAL AIRCRAFT PROPERTY.

ARTICLE 6I. SENIOR CITIZEN PROPERTY TAX PAYMENT DEFERMENT ACT.

ARTICLE 6J. SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-TECHNOLOGY PROPERTY.

ARTICLE 6K. ASSESSMENT OF INDUSTRIAL PROPERTY AND NATURAL RESOURCES PROPERTY.

ARTICLE 6L. SPECIAL METHOD FOR VALUATION OF CERTAIN WIRELESS TECHNOLOGY PROPERTY.

ARTICLE 7. CAPITATION TAXES.

ARTICLE 8. LEVIES.

ARTICLE 8A. COUNTY-WIDE LEVY FOR DISTRICT DEBT SERVICE.

ARTICLE 9. CRIMES AND PENALTIES.

ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.

ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS.

ARTICLE 10B. TAX PENALTY AND ADDITIONS TO TAX AMNESTY.

ARTICLE 10C. BENEFITS-FUNDED PURCHASING.

ARTICLE 10D. TAX AMNESTY PROGRAM.

ARTICLE 10E. TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM.

ARTICLE 11. ESTATE TAXES.

ARTICLE 11A. INTERSTATE COMPROMISE OF INHERITANCE AND DEATH TAXES.

ARTICLE 11B. INTERSTATE ARBITRATION OF INHERITANCE AND DEATH TAXES.

ARTICLE 12. BUSINESS REGISTRATION TAX.

ARTICLE 12A. ANNUAL TAX ON INCOMES OF CERTAIN CARRIERS.

ARTICLE 12B. MINIMUM SEVERANCE TAX ON COAL.

ARTICLE 12C. CORPORATE LICENSE TAX.

ARTICLE 12D. ESTABLISHMENT OF OFFICE OF BUSINESS REGISTRATION; CREATION OF CENTRALIZED RECORDS.

ARTICLE 13. BUSINESS AND OCCUPATION TAX.

ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT.

ARTICLE 13AA. COMMERCIAL PATENT INCENTIVES TAX ACT.

ARTICLE 13B. TELECOMMUNICATIONS TAX.

ARTICLE 13BB. WEST VIRGINIA INNOVATIVE MINE SAFETY TECHNOLOGY TAX CREDIT ACT.

ARTICLE 13C. BUSINESS INVESTMENT AND JOBS EXPANSION TAX CREDIT.

ARTICLE 13CC. ENERGY INTENSIVE INDUSTRIAL CONSUMERS REVITALIZATION TAX CREDIT.

ARTICLE 13D. TAX CREDITS FOR INDUSTRIAL EXPANSION AND REVITALIZATION, RESEARCH AND DEVELOPMENT PROJECTS, CERTAIN HOUSING DEVELOPMENT PROJECTS, MANAGEMENT INFORMATION SERVICES FACILITIES, INDUSTRIAL FACILITIES PRODUCING COAL-BASED LIQUIDS USED TO PRODUCE SYNTHETIC FUELS, AND AEROSPACE INDUSTRIAL FACILITY INVESTMENTS.

ARTICLE 13DD. WEST VIRGINIA FARM-TO-FOOD BANK TAX CREDIT.

ARTICLE 13E. BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES.

ARTICLE 13EE. COAL SEVERANCE TAX REBATE.

ARTICLE 13F. BUSINESS AND OCCUPATION TAX CREDIT FOR REDUCING ELECTRIC AND NATURAL GAS UTILITY RATES FOR LOW-INCOME RESIDENTIAL CUSTOMERS.

ARTICLE 13G. TAX CREDIT FOR REDUCING TELEPHONE UTILITY RATES FOR CERTAIN LOW-INCOME RESIDENTIAL CUSTOMERS.

ARTICLE 13H. BUSINESS AND OCCUPATION TAX CREDIT FOR INCREASED GENERATION OF ELECTRICITY.

ARTICLE 13I. TAX CREDIT FOR EMPLOYING FORMER EMPLOYEES OF COLIN ANDERSON CENTER WHO LOST THEIR JOBS DUE TO THE CLOSURE OF COLIN ANDERSON CENTER.

ARTICLE 13J. NEIGHBORHOOD INVESTMENT PROGRAM.

ARTICLE 13K. TAX CREDIT FOR AGRICULTURAL EQUIPMENT.

ARTICLE 13L. THE NATURAL GAS INDUSTRY JOBS RETENTION ACT.

ARTICLE 13M. TAX CREDIT FOR NEW VALUE-ADDED WOOD MANUFACTURING OPERATIONS.

ARTICLE 13N. TAX CREDIT FOR NEW STEEL MANUFACTURING OPERATIONS AFTER JULY 1, 1998.

ARTICLE 13O. TAX CREDIT FOR NEW ALUMINUM OR POLYMER MANUFACTURING OPERATIONS AFTER JULY 1, 1998.

ARTICLE 13P. TAX CREDIT FOR MEDICAL LIABILITY INSURANCE PREMIUMS.

ARTICLE 13Q. ECONOMIC OPPORTUNITY TAX CREDIT.

ARTICLE 13R. STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT.

ARTICLE 13S. MANUFACTURING INVESTMENT TAX CREDIT.

ARTICLE 13T. TAX CREDIT FOR COMBINED CLAIMS MADE MEDICAL MALPRACTICE PREMIUMS AND MEDICAL MALPRACTICE LIABILITY TAIL INSURANCE PREMIUMS PAID.

ARTICLE 13U. HIGH-GROWTH BUSINESS INVESTMENT TAX CREDIT.

ARTICLE 13V. WORKERS\' COMPENSATION DEBT REDUCTION ACT.

ARTICLE 13W. APPRENTICESHIP TRAINING TAX CREDITS.

ARTICLE 13X. WEST VIRGINIA FILM INDUSTRY INVESTMENT ACT.

ARTICLE 13Y. THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT.

ARTICLE 13Z. RESIDENTIAL SOLAR ENERGY TAX CREDIT.

ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.

ARTICLE 14A. MOTOR CARRIER ROAD TAX.

ARTICLE 14B. INTERSTATE FUEL TAX AGREEMENT.

ARTICLE 14C. MOTOR FUEL EXCISE TAX.

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

ARTICLE 15A. USE TAX.

ARTICLE 15B. STREAMLINED SALES AND USE TAXES.

ARTICLE 16. NONINTOXICATING BEER.

ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.

ARTICLE 18. EXCISE TAX ON USE, CONSUMPTION OR STORAGE OF CIGARETTES.

ARTICLE 19. SOFT DRINKS TAX.

ARTICLE 20. RECIPROCAL ENFORCEMENT.

ARTICLE 21. PERSONAL INCOME TAX.

ARTICLE 21A. ADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS.

ARTICLE 22. EXCISE TAX ON PRIVILEGE OF TRANSFERRING REAL PROPERTY.

ARTICLE 23. BUSINESS FRANCHISE TAX.

ARTICLE 24. CORPORATION NET INCOME TAX.

ARTICLE 25. TAX RELIEF FOR ELDERLY HOMEOWNERS AND RENTERS.

ARTICLE 26. HEALTH CARE PROVIDER MEDICAID TAX.

ARTICLE 27. HEALTH CARE PROVIDER TAXES.

ARTICLE 28. POST-COAL MINE SITE BUSINESS CREDIT.

§11-28-1. Definitions.

For purposes of this article:

"Business entity" or "person" means an individual, firm, sole proprietorship, partnership, corporation, association, or other entity entitled to a post-coal mine site business credit.

"Coal mining operation" means the business of developing, producing, preparing, or loading bituminous coal, subbituminous coal, anthracite, or lignite.

"Post-coal mine site" means property that has remained undeveloped for business purposes, subsequent to coal mining operations on the property within the bonded area of the last issued coal mine permit.

"Principal place of business" means the physical location from which the entity"s direction, control, and coordination of the operations of the business are primarily exercised, with consideration given, but not limited to:

(1) The physical location at which the primary executive and administrative headquarters of the entity is located; and

(2) From which the management of overall operations of the entity is directed.

"Undeveloped for business purposes" means land has been previously used for coal mining operations and has not been built or developed for use for other activities in the commercial or manufacturing sectors of the economy.

§11-28-2. Eligibility for credit.

For those tax years beginning on or after January 1, 2020, a business entity will be allowed a credit against certain taxes imposed by this chapter, as described in §11-28-3 of this code, if the business entity meets the following requirements:

(1) The entity is a corporation, small business corporation, limited liability company, partnership, or unincorporated business entity as defined in this code that also has a principal place of business in the state;

(2) The entity employs at the post-coal mine site a minimum of 10 full-time (32 hours a week or more) employees; and

(3) The entity"s principal place of business is located on a post-coal mine site within this state.

§11-28-3. Application of credit.

(a) Amount of credit. — For those tax years beginning on or after January 1, 2020, an eligible business entity will be allowed a tax credit in the amount of 50 percent of that entity"s capital expenditures (as defined in Section 263 of the United States Internal Revenue Code of 1986, as amended) at the post-coal mine site for the first five taxable years during which the entity"s principal place of business is located on the post-coal mine site within this state. The dollar amount of the credit claimed by an eligible business entity may not exceed the amount of 50 percent of the entity"s state income tax for a single year.

(b) Application of annual credit allowance. — The credit created by this article is allowed as a credit against the taxpayer"s state tax liability applied as provided in subdivisions (1) and (2) of this subsection, and in that order.

(1) Corporation net income taxes. — Any credit is first applied to reduce the taxes imposed by §11-24-1 et seq. of this code for the taxable year.

(2) Personal income taxes. — After application of §11-28-3(b)(1) of this code, any unused credit is next applied as follows:

(A) If the person making the qualified investment is an electing small business corporation (as defined in Section 1361 of the United States Internal Revenue Code of 1986, as amended), a partnership or a limited liability company that is treated as a partnership for federal income tax purposes, then any unused credit (after application of §11-28-3(b)(1) of this code) is allowed as a credit against the taxes imposed by §11-21-1 et seq. of this code on the income from business or other activity subject to tax under §11-23-1 et seq. of this code.

(B) Electing small business corporations, limited liability companies, partnerships, and other unincorporated organizations shall allocate the credit allowed by this article among its members in the same manner as profits and losses are allocated for the taxable year.

(3) A credit is not allowed under this section against any employer withholding taxes imposed by §11-21-1 et seq. of this code.

(c) Unused credit. — A carryback to a prior taxable year is not allowed for the amount of any unused portion of any annual credit allowance. If the amount of the allowable credit exceeds the taxpayer"s tax liability for the taxable year, the amount which exceeds the tax liability may be carried over and applied as a credit against the tax liability of the taxpayer pursuant to §11-21-1 et seq. or §11-24-1 et seq. of this code for each of the next 10 taxable years following the year of creation of the tax credit unless sooner used.

(d) Eligibility requirements. — Those businesses that benefit from other state economic development programs or incentives that result in a reduction of their income tax liability due shall not be eligible for this tax credit.

(e) Rule-making authority. — The State Tax Division shall promulgate emergency rules pursuant to the provisions of §29A-3-15 of this code. These rules shall include, at a minimum, forms for use in claiming the credit authorized in this article, administration of the credit authorized in this article, and any other matter seen necessary by the State Tax Division for the administration of this article.

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