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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.
§11-13W-1. Tax credits for apprenticeship training in construction trades.

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.

ARTICLE 13W. APPRENTICESHIP TRAINING TAX CREDITS.

§11-13W-1. Tax credits for apprenticeship training in construction trades.

(a) Credit allowed. - For those tax years beginning on or after January 1, 2008, there is allowed a credit for any taxpayer against certain taxes imposed by this state as described in subsection (d) of this section for wages paid to apprentices in the construction trades who are registered with the United States Department of Labor, Office of Apprenticeship, West Virginia State Office, by the taxpayer in the tax year that an apprentice and taxpayer participate in a qualified apprenticeship training program, as described in this section, which is:

(1) Administered pursuant to 29 U.S.C. Section 50; and

(2) Certified in accordance with regulations adopted by the United States Bureau of Apprenticeship and Training or the successor agency of that bureau.

(b) Amount of credit. - The tax credit equals $2 per hour multiplied by the total number of hours worked during the tax year by an apprentice working for the participating taxpayer, and the amount of credit allowed for any tax year with respect to each apprentice may not exceed $2,000, or fifty percent of actual wages paid in that tax year for the apprenticeship, whichever is less.

(c) Qualified apprenticeship training program requirements. — In addition to the qualifications specified in subsection (a) of this section, a qualified apprenticeship training program consists of at least two thousand but not more than ten thousand hours of on-the-job apprenticeship training for certification of the apprenticeship by the United States Bureau of Apprenticeship and Training or the successor agency of the bureau.

(d) Application of annual credit allowance. - The amount of credit as determined under subsection (b) of this section is allowed as a credit against the taxpayer’s state tax liability applied as provided in subdivisions (1) through (2), inclusive, of this subsection, and in that order.

(1) Corporation net income taxes. - The credit must first be applied to reduce the taxes imposed by article twenty-four of this chapter for the taxable year.

(2) Personal income taxes. — After application of subdivision (1) of this subsection, 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, a limited liability company that is treated as a partnership for federal income tax purposes, or a sole proprietorship, then any unused credit (after application of subdivision (1) of this subsection) is allowed as a credit against the taxes imposed by article twenty-one of this chapter on the income from business or other activity on income of a sole proprietor attributable to the business.

(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 article twenty-one of this chapter.

(e) Unused credit. — If any credit remains after application of subsection (d) of this section, that amount is forfeited. A carryback to a prior taxable year is not allowed for the amount of any unused portion of any annual credit allowance.

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