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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 13B. TELECOMMUNICATIONS TAX.

ARTICLE 13C. BUSINESS INVESTMENT AND JOBS EXPANSION 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 13E. BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES.

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 13AA. COMMERCIAL PATENT INCENTIVES TAX ACT.

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

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

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

ARTICLE 13EE. COAL SEVERANCE TAX REBATE.

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

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

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

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

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 13JJ. WEST VIRGINIA VOLUNTEER FIREFIGHTER TAX CREDIT ACT.

§11-13JJ-1. Findings and Purpose.

The Legislature finds that it is an important public policy to encourage participation in volunteer fire fighting and emergency response by providing tax credits for those who volunteer their time as a vital service to their community.

§11-13JJ-2. Definitions.

As used in this article:

“Active member” means an individual that performs the function of fire prevention and suppression, or vehicle and machinery extrications, hazardous materials response and mitigation, technical rescue, emergency medical services, and any other duties that a specialized support member may provide when responding to emergency situations;

“Activities” means responses to emergencies, monthly or quarterly meetings, fund raising activities, and fire department management;

“Chief” means the highest-ranking fire line officer in charge of a volunteer fire department;

“Commission” means the West Virginia State Fire Commission;

“Volunteer fire department” means a volunteer fire department in this state, certified and regulated by the commission, and lawfully formed under §8-15-1 et seq. of this code;

“Volunteer firefighter” means a West Virginia taxpayer who is an active member of a volunteer fire department.

§11-13JJ-3. Amount of credit; limitation of credit.

(a) There is allowed to eligible volunteer firefighters in this state a nonrefundable credit against taxes imposed by §11-21-1 et seq. of this code in the amount set forth in subsection (b) of this section.

(b) The amount of the credit is $1,000 during a taxable year or the total amount of tax imposed by §11-21-1 et seq. of this code in the year of active membership, whichever is less. If both taxpayers filing a joint tax return are eligible for the credit authorized by this article, the amount of the credit is $2,000, or $1,000 for each eligible taxpayer, during a taxable year or the total amount of tax imposed by §11-21-1 et seq. of this code in the year of active membership, whichever is less.

(c) If the amount of the credit authorized by this article is unused in any tax year, it may not be applied to any other tax year.

§11-13JJ-4. Qualification for credit.

(a) To be an eligible volunteer firefighter under §11-13JJ-3 of this code, he or she shall obtain certification from the chief of the volunteer fire department to demonstrate the following:

(1) The volunteer firefighter has been an active member in good standing of the volunteer fire department for the entire year; or

(2) Has been an active member in good standing of the volunteer fire department and another volunteer fire department of this state for the entire year; and

(3) Has participated as an active member as defined in §11-13JJ-3 of this code on-site at least 30 percent of the volunteer fire department activities during the year; and

(4) Has met or exceeded all certification and training for active member firefighters required under the laws of this state.

(b) The certification from the chief of the volunteer firefighter department shall demonstrate, at a minimum:

(1) The rank or position of the volunteer firefighter;

(2) The years of service for the volunteer firefighter;

(3) The number of emergency situations the volunteer firefighter responded in the year of active membership; and

(4) The number of meetings or training attended by the volunteer firefighter in the year of active membership.

(c) To claim the tax credit, a volunteer firefighter shall submit the certification from the chief of the volunteer fire department to the Tax Commissioner.

§11-13JJ-5. Legislative rules.

(a) The Tax Commissioner may propose rules for legislative approval in accordance with the provision of §29A-3-1 et seq. of this code as may be necessary to carry out the purposes of this article.

(b) The commission may propose rules for legislative approval in accordance with the provisions of §29A-3-1 et seq. of this code as may be necessary to carry out the purposes of this article.

§11-13JJ-6. Tax credit review report.

Beginning on the first day of the second taxable year after the passage of this article and every two years thereafter, the commission shall submit to the Governor, the President of the Senate, and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness of the tax credit and donations during the most recent two-year period for which information is available.

§11-13JJ-7. Effective date.

The credit allowed by this article shall be allowed for qualifying volunteer firefighters after December 31, 2022.

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