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ARTICLE 1. SUPERVISION.

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ARTICLE 1A. APPRAISAL OF PROPERTY.

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

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ARTICLE 1C. FAIR AND EQUITABLE PROPERTY VALUATION.

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ARTICLE 2. ASSESSORS.

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ARTICLE 3. ASSESSMENTS GENERALLY.

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ARTICLE 4. ASSESSMENT OF REAL PROPERTY.

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ARTICLE 5. ASSESSMENT OF PERSONAL PROPERTY.

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ARTICLE 6. ASSESSMENT OF PUBLIC SERVICE BUSINESSES.

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ARTICLE 6A. POLLUTION CONTROL FACILITIES TAX TREATMENT.

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ARTICLE 6B. HOMESTEAD PROPERTY TAX EXEMPTION.

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

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

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

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

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

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ARTICLE 6H. VALUATION OF SPECIAL AIRCRAFT PROPERTY.

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

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

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

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

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ARTICLE 7. CAPITATION TAXES.

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ARTICLE 8. LEVIES.

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

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ARTICLE 9. CRIMES AND PENALTIES.

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ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.

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ARTICLE 10A. WEST VIRGINIA OFFICE OF TAX APPEALS.

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

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ARTICLE 10C. BENEFITS-FUNDED PURCHASING.

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ARTICLE 10D. TAX AMNESTY PROGRAM.

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ARTICLE 10E. TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM.

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ARTICLE 11. ESTATE TAXES.

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

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

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ARTICLE 12. BUSINESS REGISTRATION TAX.

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

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ARTICLE 12B. MINIMUM SEVERANCE TAX ON COAL.

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ARTICLE 12C. CORPORATE LICENSE TAX.

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

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ARTICLE 13. BUSINESS AND OCCUPATION TAX.

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ARTICLE 13A. SEVERANCE AND BUSINESS PRIVILEGE TAX ACT.

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

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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.

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

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

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

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

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

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ARTICLE 13J. NEIGHBORHOOD INVESTMENT PROGRAM.

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ARTICLE 13K. TAX CREDIT FOR AGRICULTURAL EQUIPMENT.

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

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

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

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

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

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ARTICLE 13Q. ECONOMIC OPPORTUNITY TAX CREDIT.

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ARTICLE 13R. STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT.

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ARTICLE 13S. MANUFACTURING INVESTMENT TAX CREDIT.

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

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

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

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ARTICLE 13W. APPRENTICESHIP TRAINING TAX CREDITS.

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ARTICLE 13X. WEST VIRGINIA FILM INDUSTRY INVESTMENT ACT.

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

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ARTICLE 13Z. RESIDENTIAL SOLAR ENERGY TAX CREDIT.

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ARTICLE 13AA. COMMERCIAL PATENT INCENTIVES TAX ACT.

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

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

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

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ARTICLE 13EE. COAL SEVERANCE TAX REBATE.

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ARTICLE 13FF. TAX CREDIT FOR DONATION OR SALE OF VEHICLE.

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ARTICLE 13GG. DOWNSTREAM NATURAL GAS MANUFACTURING INVESTMENT TAX CREDIT OF 2020.

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ARTICLE 13HH. THE WEST VIRGINIA NATURAL GAS LIQUIDS PROPERTY TAX ADJUSTMENT ACT.

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ARTICLE 13II. THE HIGH-WAGE GROWTH BUSINESS TAX CREDIT ACT.

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ARTICLE 13JJ. WEST VIRGINIA VOLUNTEER FIREFIGHTER TAX CREDIT ACT.

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ARTICLE 13KK. WEST VIRGINIA TAX CREDIT FOR FEDERAL EXCISE TAX IMPOSED UPON SMALL ARMS AND AMMUNITION MANUFACTURERS.

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ARTICLE 13LL. INDUSTRIAL ADVANCEMENT ACT.

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ARTICLE 13MM. WEST VIRGINIA PROPERTY TAX ADJUSTMENT ACT.

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ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.

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ARTICLE 14A. MOTOR CARRIER ROAD TAX.

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ARTICLE 14B. INTERSTATE FUEL TAX AGREEMENT.

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ARTICLE 14C. MOTOR FUEL EXCISE TAX.

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ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

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ARTICLE 15A. USE TAX.

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ARTICLE 15B. STREAMLINED SALES AND USE TAXES.

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ARTICLE 16. NONINTOXICATING BEER.

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ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.

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

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ARTICLE 19. SOFT DRINKS TAX.

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ARTICLE 20. RECIPROCAL ENFORCEMENT.

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ARTICLE 21. PERSONAL INCOME TAX.

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

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

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ARTICLE 23. BUSINESS FRANCHISE TAX.

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ARTICLE 24. CORPORATION NET INCOME TAX.

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ARTICLE 25. TAX RELIEF FOR ELDERLY HOMEOWNERS AND RENTERS.

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ARTICLE 26. HEALTH CARE PROVIDER MEDICAID TAX.

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ARTICLE 27. HEALTH CARE PROVIDER TAXES.

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ARTICLE 28. POST-COAL MINE SITE BUSINESS CREDIT.

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