Series 110-23 - Business Franchise Tax

Section 110-23-1 - General
Section 110-23-2 - General Overview
Section 110-23-3 - Definitions
Section 110-23-4 - Tax Base Determined
Section 110-23-5 - Apportionment Of Tax Base
Section 110-23-5a - Special Apportionment Rules - Financial Organizations Effective for Taxable Years Beginning on or After January 1, 1991
Section 110-23-6 - Imposition Of Tax
Section 110-23-7 - Persons And Organizations Exempt From Tax
Section 110-23-8 - Accounting Periods And Methods Of Accounting
Section 110-23-9 - Annual Returns
Section 110-23-10 - Extension Of Time For Filing Returns
Section 110-23-11 - Time And Place For Paying Tax Shown On Returns
Section 110-23-11a - Priority of Tax in Distributions of Property and Estates
Section 110-23-12 - Extensions Of Time For Paying Tax
Section 110-23-13 - Declaration And Payment Of Estimated Tax
Section 110-23-14 - Requirements Concerning Returns, Notices, Records And Statements
Section 110-23-15 - Signing Of Returns And Other Documents
Section 110-23-16 - Place For Filing Returns Or Other Documents
Section 110-23-17 - Credits Against Tax
Section 110-23-17a - Tax Credit For Business Investment And Jobs Expansion; Industrial Expansion And Revitalization; Eligible Research And Development Projects; Coal Loading Facilities And Consumers Sales And Service Tax And Use Tax Paid
Section 110-23-18 - Tax Under Section 11-23-1 Et Seq. Of The West Virginia Code Is In Addition To All Other Taxes
Section 110-23-19 - Records
Section 110-23-20 - Criminal Penalties
Section 110-23-21 - General Procedure And Administration
Section 110-23-22 - Severability
Section 110-23-23 - Reserved for Future Use
Section 110-23-24 - Reserved for Future Use
Section 110-23-25 - Credit for consumers sales and service tax and use tax paid
Section 110-23-26 - Reserved for Future Use
Section 110-23-27 - Credit for Franchise Tax Paid to Another State by A Financial Organization
Section 110-23-28 - Notice of Business Activities Report