US states › West VirginiaWest Virginia statutes & code 22,388 sections.
Open in Lexace § 1-1-1 — Counties comprising state of West Virginia § 1-1-2 — Jurisdiction over rivers § 1-1-3 — Acquisition of lands by United States; jurisdiction § 1-1-4 — Execution of process and other jurisdiction as to land acquired by United § 1-1-5 — West Virginia coordinate systems; definitions; plane coordinates, limitations § 1-3-1 — Notice of intention to create new county § 1-3-10 — Transfer of proceedings pending before a justice § 1-3-11 — Jurisdiction of old officers to continue until new officers appointed § 1-3-12 — Officers of old county required to reside therein § 1-3-13 — District offices not vacated § 1-3-14 — Notice and survey in case of changing county line § 1-3-2 — Survey and census; area and population § 1-3-3 — Submission of question of creation of new county to voters; copies of § 1-3-4 — Plat of new county § 1-3-5 — Certificates to accompany application to Legislature § 1-3-6 — Payment of expenses § 1-3-7 — Filing plat of new county after its creation; change of boundaries § 1-3-8 — Collection of and accounting for public funds; officers' fees; execution of § 1-3-9 — Jurisdiction of courts; transfer of cases § 1-4-1 — Relocation due to emergency caused by enemy attack or threat thereof § 1-4-2 — Conduct of public business and exercise of governmental functions at § 1-4-3 — Provisions of article to control and supersede statutory and charter law § 1-5-1 — Legislative findings and purpose § 1-5-2 — Scope of article; public body defined § 1-5-3 — Acquisition and disposition of real property; approval by board of public § 1-5-4 — Repeal § 1-5-5 — Severability § 1-6-1 — Purchasing requirements § 1-7-1 — Legislative purpose § 1-7-2 — Definitions § 1-7-3 — Protecting privacy of association § 1-7-4 — Civil remedies § 1-8-1 — Restrictions of motor vehicles based on power source prohibited § 10-1-1 — "Public library" and "governing authority" defined § 10-1-11 — Willful retention of library property § 10-1-11a — Effect of article on existing laws § 10-1-2 — Power of governing authority to establish and maintain libraries; financing § 10-1-3 — Regional library defined; apportionment of regional library expenses § 10-1-3a — Authority of regional library board to disburse funds § 10-1-4 — Contract with existing public library § 10-1-5 — Board of library directors -- Qualifications; term of office; vacancies; § 10-1-6 — Board of library directors -- Powers and duties § 10-1-7 — Free use of libraries § 10-1-8 — Annual report § 10-1-9 — Library board to be a corporation; vesting of title to bequests or donations § 10-1-9a — Fees, service and rental charges; fines; sale of surplus or obsolete § 10-1A-1 — Enactment of compact § 10-1A-2 — Restrictions relating to outlay of public funds § 10-1A-3 — State library agency defined § 10-1A-4 — Interstate library districts; state and federal aid § 10-1A-5 — Compact administrator § 10-1A-6 — Withdrawal § 10-2-1 — Definitions § 10-2-2 — Authority to establish and conduct public recreation; levy § 10-2-3 — Joint establishment and administration by two or more governing bodies § 10-2-4 — Recreation department or board § 10-2-4a — Public corporation may be created; name; dissolution; powers; authority; § 10-2-5 — Article not to affect powers granted by charter or special act § 10-2A-1 — Definitions § 10-2A-10 — Bonds to be payable from special fund; exemption from taxation § 10-2A-11 — Interest rate and life of bonds; redemption; how payable; form; § 10-2A-12 — Obligations not to bind member of board personally § 10-2A-13 — Additional bonds for extension or improvement of athletic § 10-2A-14 — How proceeds of bonds applied; lien § 10-2A-15 — Bonds secured by trust indenture between board and corporate trustees § 10-2A-16 — Sinking fund § 10-2A-17 — Charges and rentals for use of athletic establishment § 10-2A-18 — Accounting system; yearly audit; custodian of funds § 10-2A-19 — Board to pay charges and rentals for use of establishment § 10-2A-2 — Authority to establish and operate athletic establishments; bonds to pay § 10-2A-20 — Operation under supervision and control of board; leasing § 10-2A-21 — When statutory mortgage lien created; enforcement of lien by § 10-2A-22 — Acquisition of property on which encumbrance exists § 10-2A-23 — Protection and enforcement of rights of bondholders; receivership § 10-2A-24 — Article confers additional powers § 10-2A-25 — Construction of powers conferred § 10-2A-26 — Article liberally construed § 10-2A-2a — Joint establishment and operation of athletic establishment § 10-2A-3 — Construction, etc., to be under control of board or committee appointed § 10-2A-4 — Powers of board; contracts; employees § 10-2A-5 — Preliminary expenses § 10-2A-6 — Resolution for construction, etc., of establishment; notice and hearing § 10-2A-7 — Acquisition of property or establishments; eminent domain § 10-2A-8 — Bonds for improvements and extension of existing athletic § 10-2A-9 — Items of expense included in cost of athletic establishment § 10-3-1 — Monuments for pioneers and historic localities § 10-3-2 — Memorials to soldiers and sailors; sale of existing memorials; memorial § 10-3A-1 — Legislative findings, purposes, intent, and short title § 10-3A-2 — Monument construction commission § 10-3A-3 — Design, construction, and administration of the monument § 10-3A-4 — Funding for the monument; authority for obtaining additional funds to § 10-3A-5 — Memorial inscription or plaque § 10-3A-6 — Conclusion of the commission's work § 10-3A-7 — Return of monument to state administration § 10-3B-1 — Legislative findings, purposes, intent, and short title § 10-3B-2 — Monument construction commission § 10-3B-3 — Design, construction, and administration of the monument § 10-3B-4 — Funding for the monument; authority for obtaining additional funds to § 10-3B-5 — Memorial inscription or plaque § 10-3B-6 — Conclusion of the commission's work § 10-4-1 — Preparation and publication; supervision by Adjutant General § 10-4-2 — Contents § 10-4-3 — Contract for printing § 10-4-4 — Distribution § 10-5-1 — Legislative findings; definitions § 10-5-2 — West Virginia Educational Broadcasting Commission; members; § 10-5-3 — Powers of commission § 10-5-4 — Funds; right of state agencies, etc., to contribute to authority § 10-5-5 — Advisory councils § 10-5-5a — Advisory Committee on Journalistic and Editorial Integrity § 10-5-6 — Cooperation with private nonprofit corporations § 11-1-1 — Office of Tax Commissioner continued and designated the state Tax § 11-1-1a — Provision of legal services § 11-1-1b — Training of employees § 11-1-2 — General duties and powers of commissioner; appraisers § 11-1-2a — Refund of taxes erroneously collected § 11-1-2b — Housing index requirements § 11-1-3 — Aiding board of public works, Auditor and treasurer § 11-1-4 — Biennial report of commissioner; fiscal officers to furnish information § 11-1-4a — Powers of Tax Commissioner as to tax and revenue statistics § 11-1-5 — Misconduct or negligence of officers § 11-1-6 — Forms and instructions for assessors § 11-1-7 — Assistance to commissioner by prosecuting attorney § 11-1-9 — Holders of short-term permits and licenses to sell; rulemaking § 11-10-1 — Legislative findings § 11-10-10 — Appeals § 11-10-10a — Commissioner allowed to acquiesce or not acquiesce in decisions of § 11-10-11 — Collection of tax § 11-10-11a — Administration of special district excise tax; commission authorized § 11-10-11b — Fund creation; authorization for expenditure § 11-10-11c — State administration of local sales and use taxes and excise taxes; § 11-10-12 — Liens, release; subordination; foreclosure; withdrawal § 11-10-13 — Levy and distraint § 11-10-13a — Property exempt from levy § 11-10-13b — Surrender of property subject to levy § 11-10-13c — Sale of seized property § 11-10-13d — Sale of perishable goods § 11-10-13e — Redemption of property § 11-10-13f — Certificate of sale; deed to real property; notice and access to recover § 11-10-13g — Legal effect of certificate of sale of personal property and deed of real § 11-10-13h — Records of sale § 11-10-13j — Application of proceeds of levy § 11-10-13k — Authority to release levy and return property § 11-10-14 — Overpayments; credits; refunds and limitations § 11-10-14a — Tax refund check-off programs § 11-10-14b — Monetary remedies for overpayments due to unconstitutionality § 11-10-14c — Prompt payment of refunds of personal income taxes § 11-10-14d — Prompt payment of refunds of corporation net income taxes § 11-10-15 — Limitations on assessment § 11-10-16 — Limitations on collection § 11-10-17 — Interest § 11-10-17a — Determination of rate of interest § 11-10-18 — Additions to tax § 11-10-18a — Additions to tax for failure to pay estimated income or business § 11-10-18b — Additions to tax for failure to pay any other estimated tax § 11-10-18c — Failure to file partnership return or report § 11-10-19 — Penalties § 11-10-19a — Failure to file correct information returns § 11-10-2 — Short title; arrangement and classification § 11-10-20 — Effective date; transition rules § 11-10-21 — Severability § 11-10-22 — Information returns and due date thereof § 11-10-23 — Alternative dispute resolution of tax disputes § 11-10-24 — Commissioner to review taxpayer problem resolution procedures; report § 11-10-25 — Taxpayer must show tax exemption applies; presumption § 11-10-26 — Adjustment for correction of erroneous distribution of funds, limitation § 11-10-27 — Administrative fees § 11-10-28 — Efficiency in Tax Division reporting § 11-10-3 — Application of this article § 11-10-4 — Definitions § 11-10-5 — General power; regulations and forms § 11-10-5a — Investigations § 11-10-5aa — Confidentiality of information obtained during telecommunications tax § 11-10-5b — Subpoena and subpoena duces tecum § 11-10-5bb — Applying lottery prizes to tax liabilities § 11-10-5c — Returns by Tax Commissioner § 11-10-5cc — Disclosure of certain tax information to Commissioner of Highways § 11-10-5d — Confidentiality and disclosure of returns and return information § 11-10-5dd — Disclosure of certain tax information pursuant to written agreements § 11-10-5e — Service of notice § 11-10-5ee — Limitations on claiming credits and rebates; rulemaking § 11-10-5f — Timely filing and paying § 11-10-5g — Time for performance of acts where last day falls on Saturday, Sunday or § 11-10-5h — Enforcement proceedings § 11-10-5i — Enforcement powers § 11-10-5j — Liability for taxes withheld or collected § 11-10-5k — Fractional parts of a cent § 11-10-5l — Payment of estimated tax § 11-10-5m — Overpayment of installments § 11-10-5n — Payment by commercially acceptable means § 11-10-5o — Notice of fiduciary relationship § 11-10-5p — Effective date of amendments § 11-10-5q — Settlement agreements and compromises § 11-10-5r — Technical assistance advisories § 11-10-5s — Disclosure of certain taxpayer information § 11-10-5t — Payment by electronic fund transfers § 11-10-5u — Disclosure of persons making retail sales of tobacco products § 11-10-5v — Disclosure of tax information to the treasurer for return, recovery and § 11-10-5w — Confidentiality and disclosure of information set forth in the oil and gas § 11-10-5x — Waiver of derivative tax, interest and penalty imposed on board members § 11-10-5y — Disclosure of return information to Consolidated Public Retirement § 11-10-5z — Electronic filing for certain persons § 11-10-6 — Mathematical or clerical errors; collection of balance due on return § 11-10-7 — Assessment § 11-10-7a — Abatement § 11-10-7b — Abatement of interest attributable to errors and by tax division § 11-10-7c — Abatement of any penalty or addition to tax attributable to written advice § 11-10-7d — Combining assessments § 11-10-8 — Notice of assessment; petition for reassessment or payment of assessment § 11-10-9 — Hearing procedure § 11-10-9a — Small claims procedure; disputes involving $10,000 or less § 11-10A-1 — Legislative finding; purpose § 11-10A-10 — Hearing procedures § 11-10A-11 — Small claims hearing § 11-10A-12 — Powers of the office of tax appeals § 11-10A-13 — Subpoenas; service; cost; fees; relief; disobedience; oath § 11-10A-14 — Recording hearings; notice; record; transcripts; costs § 11-10A-15 — Appearances before the office of tax appeals § 11-10A-16 — Decisions and orders of the office of tax appeals; publication § 11-10A-17 — Service of notice of final decisions and orders § 11-10A-18 — Finality of decision by the office of tax appeals; amount due payable; § 11-10A-19 — Judicial review of office of tax appeals decisions § 11-10A-2 — Definitions § 11-10A-20 — Rules required § 11-10A-21 — Timely filing § 11-10A-22 — Time for performance of acts where last day falls on Saturday, Sunday § 11-10A-23 — Confidentiality § 11-10A-3 — Office of tax appeals created § 11-10A-4 — Principal office; place for hearings; county commission to provide § 11-10A-5 — Seal; authenticating records; judicial notice § 11-10A-6 — Chief Administrative Law Judge; appointment, term and vacancy; § 11-10A-7 — Powers and duties of Chief Administrative Law Judge; all employees, § 11-10A-8 — Jurisdiction of Office of Tax Appeals § 11-10A-9 — Appeal to Office of Tax Appeals; petition; answer § 11-10B-1 — Legislative intent § 11-10B-2 — Definitions § 11-10B-3 — Development and administration of program, implementation of article § 11-10B-4 — Duration and application of program § 11-10B-5 — Waiver of penalties; criminal immunity; exceptions and limitations § 11-10B-6 — Application for amnesty; requirements; deficiency assessment § 11-10B-7 — Publicity efforts § 11-10B-8 — Disposition of revenue collected § 11-10C-1 — Legislative finding; short title and purpose § 11-10C-2 — Authorization of benefits-funded automated tax administration system § 11-10C-3 — Benefits funding § 11-10C-4 — Monthly determination of increased revenue attributable to automated § 11-10C-5 — Transfer of funds; repeal of article § 11-10D-10 — Disposition of revenue collected § 11-10D-11 — Penalty on liabilities eligible for amnesty for which taxpayer did not § 11-10D-12 — Report to Legislature and Governor § 11-10D-13 — Suspension of inconsistent code provisions § 11-10D-2 — Legislative intent and findings § 11-10D-3 — Definitions § 11-10D-4 — Development and administration of tax amnesty program, § 11-10D-5 — Duration and application of program § 11-10D-6 — Waiver of penalties; criminal immunity; exceptions and limitations § 11-10D-7 — Application for amnesty; requirements; deficiency assessment § 11-10D-8 — Publicity efforts § 11-10D-9 — Examination of amnesty returns and taxpayer books and records § 11-10E-10 — Suspension of inconsistent code provisions § 11-10E-2 — Tax shelter voluntary compliance program § 11-10E-3 — "Tax avoidance transaction" defined § 11-10E-4 — Use of evidence of participation in the program § 11-10E-5 — Reportable transactions § 11-10E-6 — Failure to register tax shelter or maintain list § 11-10E-7 — Promoting tax shelters § 11-10E-8 — Registration of tax shelters § 11-10E-9 — Investor lists § 11-11-10 — Amended returns § 11-11-11 — Returns executed by Tax Commissioner § 11-11-12 — Report of change in federal estate tax § 11-11-13 — Payment of tax § 11-11-14 — Extension of time for payment § 11-11-15 — Interest § 11-11-16 — Receipts for taxes § 11-11-17 — Special lien for estate tax § 11-11-17a — Discharge of nonresident decedent's real property in absence of § 11-11-18 — Discharge of estate; notice of lien; limitation on lien; etc § 11-11-19 — Final accounting delayed until liability for tax determined § 11-11-2 — Definitions § 11-11-20 — Liability of personal representatives; etc § 11-11-21 — Duty of resident personal representative of nonresident decedent § 11-11-22 — Duties and powers of corporate personal representatives of nonresident § 11-11-23 — Proof of payment of death taxes to state of domicile § 11-11-24 — Domicile of decedent § 11-11-26 — Sale of real estate by personal representative to pay tax § 11-11-27 — Prima facie liability for tax § 11-11-28 — Apportionment of West Virginia estate taxes; deduction of taxes by the § 11-11-29 — Time for assessment of tax § 11-11-3 — Imposition of tax § 11-11-30 — Refund of excess tax due to overpayment of federal estate tax § 11-11-31 — Agreements as to amount of tax due § 11-11-33 — Administration of article by Tax Commissioner § 11-11-34 — Appointment of special appraisers § 11-11-35 — Privacy of information § 11-11-36 — Money penalty for failure to produce records § 11-11-37 — Interpretation and construction § 11-11-38 — Estates to which article applies; former law preserved § 11-11-39 — Effectiveness of this article § 11-11-4 — Tax on transfer of estate of residents; credit; property of residents § 11-11-40 — General procedure and administration § 11-11-41 — Criminal penalties § 11-11-42 — Severability § 11-11-43 — Effective date § 11-11-5 — Tax on transfer of estate of nonresidents; property of nonresidents § 11-11-6 — Tax on transfer of estate of aliens § 11-11-7 — Nonprobate inventory of estates; penalties § 11-11-8 — Estate tax returns § 11-11-9 — Extension of time for filing return § 11-11A-1 — Procedure and authority § 11-11A-2 — "State" defined § 11-11A-3 — Interpretation of article § 11-11B-1 — Arbitration authorized § 11-11B-10 — Applicability § 11-11B-11 — "State" defined § 11-11B-12 — Interpretation of article § 11-11B-2 — Hearings § 11-11B-3 — Powers of board § 11-11B-4 — Determination of board § 11-11B-5 — Majority vote; exception § 11-11B-6 — Filing of board's determination § 11-11B-7 — Additions to tax, penalties and interest § 11-11B-8 — Compromise permitted § 11-11B-9 — Compensation and expenses of board § 11-12-10 — Collection of back taxes; notice of discontinuance of business § 11-12-14 — Hearing; appeal § 11-12-15 — Enforcement § 11-12-16 — Disposition of money collected § 11-12-17 — Severability of provisions § 11-12-18 — General procedure and administration § 11-12-19 — Contractors § 11-12-2 — Definitions § 11-12-20 — Registration of transient vendors § 11-12-21 — Bond of transient vendors § 11-12-22 — Notification to department § 11-12-23 — Revocation of certificate of transient merchant § 11-12-24 — Seizure of property of transient vendor § 11-12-25 — Severability § 11-12-26 — Interpretation of preceding sections § 11-12-3 — Business registration certificate required; tax levied; exemption from § 11-12-4 — Application for business registration certificate; issuance of business § 11-12-4a — Sellers of cigarettes, tobacco products or cigarette wrappers required to § 11-12-5 — Time for which registration certificate granted; power of Tax § 11-12-5a — Prohibition on certificate being obtained by person connected to illegal § 11-12-6 — Business certificate a personal privilege not assignable; change of name, § 11-12-7 — Display of registration certificate; injunction; public information, § 11-12-75 — Tax on corporations holding more than ten thousand acres of land § 11-12-85 — Investigation of corporations' delinquencies § 11-12-86 — Sparkler and novelty registration fee § 11-12-9 — Penalties § 11-12A-24 — Repeal of article and date thereof; short taxable years for taxpayers on § 11-12A-25 — Credit for consumers sales and service tax and use tax paid § 11-12B-1 — Short title; arrangement and classification § 11-12B-10 — Place for filing returns or other documents § 11-12B-11 — Signing of returns and other documents § 11-12B-12 — Bond of taxpayer may be required § 11-12B-13 — Collection of tax; Tax Commissioner may require first purchaser to § 11-12B-14 — Records § 11-12B-15 — General procedure and administration § 11-12B-16 — Criminal penalties § 11-12B-17 — Severability § 11-12B-18 — Effective date; compliance § 11-12B-2 — Definitions § 11-12B-3 — Imposition of tax, credit § 11-12B-4 — Accounting periods and methods of accounting § 11-12B-5 — Annual return § 11-12B-6 — Periodic installment payments of estimated tax § 11-12B-7 — Time and place for paying tax shown on returns § 11-12B-8 — Extension of time for filing return § 11-12B-9 — Extension of time for paying tax § 11-12C-1 — Definitions § 11-12C-10 — Applicability of tax procedure and administration act and tax crimes § 11-12C-11 — Effective date § 11-12C-12 — Severability § 11-12C-13 — Repeal of article § 11-12C-2 — Corporate license required; tax levied; exemption from tax; effective § 11-12C-3 — Payment and collection of tax; deposit of money; return required § 11-12C-4 — Due date of return; payment of tax § 11-12C-5 — Annual fee of Secretary of State as attorney-in-fact § 11-12C-6 — Notice to corporations taxable; tax as lien § 11-12C-7 — Monthly report by Secretary of State to Tax Commissioner as to § 11-12C-8 — Administrative and criminal penalties § 11-12C-9 — Disposition of corporate license tax collected § 11-12D-1 — Legislative findings and declaration of purpose § 11-12D-2 — Establishment of office of business registration; centralized business § 11-12D-3 — Agency contact list; dispersal of database information to agencies; § 11-12D-4 — Confidentiality of records of the centralized database for new business § 11-12D-5 — Staffing for office of business registration; costs of centralized records § 11-12D-6 — Limited effect of article; intent of Legislature § 11-13-1 — Definitions § 11-13-10 — Tax cumulative § 11-13-13 — Receivership or insolvency proceedings § 11-13-17 — Priority in distribution in receivership, etc.; personal liability of § 11-13-18 — Agents for collection of delinquent taxes § 11-13-19 — Certificate to clerk of county court of assessment of taxes § 11-13-2 — Imposition of privilege tax § 11-13-25 — Cities, towns or villages restricted from imposing additional tax § 11-13-26 — Severability § 11-13-27 — General procedure and administration § 11-13-28 — Effective date; transition rules § 11-13-29 — Tax commissioner to furnish comparative study reports to Governor and § 11-13-2d — Public service or utility business § 11-13-2e — Business of gas storage; effective date § 11-13-2f — Manufacturing or producing synthetic fuel from coal; rate and measure § 11-13-2m — Business of generating or producing electric power; exception; rates § 11-13-2n — Business of generating or producing or selling electric power; § 11-13-2o — Business of generating or producing or selling electricity on and after § 11-13-2p — Credit against tax based on the taxable generating capacity of a § 11-13-2q — Exemption from tax for certain merchant power plants § 11-13-2r — Recomputation of taxable generating capacity of certain coal-fired § 11-13-3 — Exemptions; annual exemption and periods thereof § 11-13-30 — Tax credit for coal coking facilities; regulations § 11-13-31 — Credit for consumers sales and service tax and use tax paid § 11-13-3a — Deduction for contributions to an employee stock ownership plan by a § 11-13-3b — Definitions; reduction allowed in tax due; how computed § 11-13-3c — Tax credit for business investment and jobs expansion § 11-13-3d — Tax credit for industrial expansion and industrial revitalization, and § 11-13-3e — Tax credit for coal loading facilities; regulations § 11-13-3f — Tax credit for reducing electric, natural gas or water utility rates for low- § 11-13-3g — Tax credit for increased generation of electricity from coal § 11-13-4 — Computation of tax; payment § 11-13-5 — Return and remittance by taxpayer § 11-13-9 — Tax year § 11-13A-1 — Short title; arrangement and classification § 11-13A-10 — Paying tax; annual tax credit § 11-13A-10a — Tax credit for business investment and jobs expansion; industrial § 11-13A-11 — Extension of time for filing returns § 11-13A-12 — Extension of time for paying tax § 11-13A-13 — Place for filing returns or other documents § 11-13A-14 — Time and place for paying tax shown on returns § 11-13A-15 — Signing of returns and other documents § 11-13A-16 — Bond of taxpayer may be required § 11-13A-16a — Nonresident person severing West Virginia timber owned by the § 11-13A-17 — Collection of tax; agreement for processor to pay tax due from severor § 11-13A-18 — Records § 11-13A-19 — General procedure and administration § 11-13A-2 — Definitions § 11-13A-20 — Crimes and penalties § 11-13A-20a — Dedication of tax § 11-13A-21 — Severability § 11-13A-22 — Termination of exemption § 11-13A-3 — Imposition of tax on privilege of severing coal, limestone or sandstone, § 11-13A-3a — Imposition of tax on privilege of severing natural gas or oil § 11-13A-3b — Imposition of tax on privilege of severing timber § 11-13A-3c — Imposition of tax on privilege of severing other natural resources § 11-13A-3d — Imposition of tax on privilege of severing coalbed methane § 11-13A-3e — Imposition of tax on privilege of extracting and recovering material § 11-13A-4 — Treatment processes as production § 11-13A-5 — Oil and gas operating unit § 11-13A-5a — Dedication of ten percent of oil and gas severance tax for benefit of § 11-13A-5b — Creation and cessation of West Virginia Future Fund; legislative intent; § 11-13A-6 — Additional tax on the severance, extraction and production of coal; § 11-13A-6a — Reallocation and dedication of percentage of severance tax for benefit § 11-13A-6b — Severance tax on coal extracted incident to highway construction § 11-13A-7 — Accounting periods and methods of accounting § 11-13A-8 — Time for filing annual returns and other documents § 11-13A-9 — Periodic installment payments of taxes imposed by sections three-a, § 11-13A-9a — Periodic installment payments of tax imposed by section three of this § 11-13C-10 — Identification of investment credit property § 11-13C-11 — Failure to keep records of investment credit property § 11-13C-12 — Interpretation and construction § 11-13C-13 — Severability § 11-13C-14 — Restrictions and limitations on credits allowed by this article § 11-13C-15 — Continuing suspension of new credit entitlements, exceptions, effective § 11-13C-16 — Termination of credit; effective date § 11-13C-2 — Legislative finding and purpose § 11-13C-3 — Definitions § 11-13C-4 — Amount of credit allowed § 11-13C-4a — Credit allowed for locating corporate headquarters in this state § 11-13C-4b — Credit allowable for certified projects § 11-13C-5 — Application of annual credit allowance § 11-13C-6 — Qualified investment § 11-13C-7 — New jobs percentage § 11-13C-7a — Small business credit § 11-13C-8 — Forfeiture of unused tax credits; redetermination of credit allowed § 11-13C-8a — Recapture of credit; recapture tax imposed § 11-13C-9 — Transfer of qualified investment to successors § 11-13D-1 — Legislative findings and purpose § 11-13D-10 — Termination of credit, exception for electricity producers, preservation § 11-13D-2 — Definitions § 11-13D-3 — Amount of credit allowed for industrial expansion or revitalization, for § 11-13D-3a — Application of credit after June 30, 1987 § 11-13D-3b — Application of credit after June 30, 1989 § 11-13D-3c — Amount of credit allowed and application of credit for qualified § 11-13D-3d — Amount of credit allowed and application of credit for qualified § 11-13D-3e — Application of credit after June 30, 1993 § 11-13D-3f — Amount of credit allowed and application of credit for qualified § 11-13D-4 — Eligible investment for industrial expansion or revitalization § 11-13D-5 — Eligible investment for research and development § 11-13D-5a — Eligible investment for qualified housing development project § 11-13D-5b — Qualified investment for a management information services facility § 11-13D-6 — Forfeiture of unused tax credits, redetermination of credit required § 11-13D-7 — Transfer of eligible investment to successors § 11-13D-8 — Prior industrial expansion credit preserved § 11-13D-9 — Severability § 11-13E-1 — Legislative finding and purpose § 11-13E-2 — Definitions § 11-13E-3 — Amount of credit allowed for coal loading facilities § 11-13E-3a — Application of credit after June 30, 1987 § 11-13E-3b — Application of credit after June 30, 1993 § 11-13E-4 — Eligible investment § 11-13E-5 — Forfeiture of unused tax credits; redetermination of credit required § 11-13E-6 — Transfer of eligible investment to successors § 11-13E-7 — Severability § 11-13F-1 — Legislative Purpose § 11-13F-2 — Definitions § 11-13F-3 — Amount of credit § 11-13F-4 — When credit may be taken § 11-13F-5 — Application of credit § 11-13G-1 — Legislative purpose § 11-13G-2 — Definitions § 11-13G-3 — Amount of credit § 11-13G-4 — When credit may be taken § 11-13G-5 — Application of credit § 11-13J-10 — Public information relating to tax credit § 11-13J-11 — Audits and examinations; information sharing § 11-13J-12 — Program evaluation; expiration of credit; preservation of entitlement § 11-13J-2 — Legislative finding and purpose § 11-13J-3 — Definitions § 11-13J-4 — Eligibility for tax credits; creation of neighborhood investment fund; § 11-13J-4a — Neighborhood Investment Program Advisory Board § 11-13J-5 — Amount of credit allowed § 11-13J-6 — Application of annual credit allowance § 11-13J-7 — Assertion of the tax credit against tax § 11-13J-8 — Total maximum aggregate tax credit amount § 11-13J-9 — Credit recapture; interest; penalties; additions to tax; statute of § 11-13K-1 — Findings and purpose § 11-13K-2 — Definitions § 11-13K-3 — Amount of credit § 11-13K-4 — Proration of credit § 11-13K-5 — Legislative rules § 11-13L-2 — Definitions § 11-13L-3 — Eligibility for tax credits; creation of the credit § 11-13L-4 — Amount of credit allowed § 11-13L-5 — Application of annual credit allowance § 11-13L-6 — Annual computation of the number of jobs held by qualified employees § 11-13L-7 — Availability of credit to successors § 11-13L-8 — Credit recapture; interest; penalties; additions to tax; statute of § 11-13M-1 — Legislative purpose § 11-13M-10 — Administrative rules § 11-13M-11 — Construction of article § 11-13M-2 — Definitions § 11-13M-3 — Eligibility for tax credits; creation of the credit § 11-13M-4 — Amount of credit allowed; expiration of the credit § 11-13M-5 — Application of annual credit allowance § 11-13M-6 — Proration of credit among partners, members of limited liability § 11-13M-7 — Annual computation of the number of new jobs held by full-time § 11-13M-8 — Availability of credit to successors § 11-13M-9 — Credit recapture; interest; penalties; additions to tax; statute of § 11-13N-1 — Legislative purpose § 11-13N-10 — Administrative rules § 11-13N-11 — Construction of article § 11-13N-2 — Definitions § 11-13N-3 — Eligibility for tax credits; creation of the credit § 11-13N-4 — Amount of credit allowed; expiration of the credit § 11-13N-5 — Application of annual credit allowance § 11-13N-6 — Proration of credit among partners, members of limited liability § 11-13N-7 — Annual computation of the number of new jobs held by full-time § 11-13N-8 — Availability of credit to successors § 11-13N-9 — Credit recapture; interest; penalties; additions to tax; statute of § 11-13O-1 — Legislative purpose § 11-13O-10 — Administrative rules § 11-13O-11 — Construction of article § 11-13O-2 — Definitions § 11-13O-3 — Eligibility for tax credits; creation of the credit § 11-13O-4 — Amount of credit allowed; expiration of the credit § 11-13O-5 — Application of annual credit allowance § 11-13O-6 — Proration of credit among partners, members of limited liability § 11-13O-7 — Annual computation of the number of new jobs held by full-time § 11-13O-8 — Availability of credit to successors § 11-13O-9 — Credit recapture; interest; penalties; additions to tax; statute of § 11-13P-1 — Legislative finding and purpose § 11-13P-10 — Effective date § 11-13P-2 — Definitions § 11-13P-3 — Eligibility for tax credits; creation of the credit § 11-13P-4 — Amount of credit allowed § 11-13P-5 — Excess credit forfeited § 11-13P-6 — Application of credit; schedules; estimated taxes § 11-13P-7 — Computation and application of credit § 11-13P-8 — Legislative rules § 11-13P-9 — Construction of article; burden of proof § 11-13Q-10 — Credit for small business § 11-13Q-10a — Credit allowed for specified high technology manufacturers § 11-13Q-11 — Forfeiture of unused tax credits; redetermination of credit allowed § 11-13Q-12 — Recapture of credit; recapture tax imposed § 11-13Q-13 — Transfer of qualified investment to successors § 11-13Q-14 — Identification of investment credit property § 11-13Q-15 — Failure to keep records of investment credit property § 11-13Q-16 — Interpretation and construction § 11-13Q-17 — Severability § 11-13Q-18 — Burden of proof; application required; failure to make timely § 11-13Q-19 — Business eligible for credit entitlements § 11-13Q-2 — Legislative finding and purpose § 11-13Q-20 — Tax credit review and accountability § 11-13Q-21 — Effective date; election; notice of claim or election under transition § 11-13Q-22 — Credit available for taxpayers which do not satisfy the new jobs § 11-13Q-3 — Definitions § 11-13Q-4 — Amount of credit allowed § 11-13Q-5 — Credit allowed for locating corporate headquarters in this state § 11-13Q-6 — Credit allowable for certified projects § 11-13Q-7 — Application of annual credit allowance § 11-13Q-8 — Qualified investment § 11-13Q-9 — New jobs percentage § 11-13R-10 — Failure to keep records of qualified research and development credit § 11-13R-11 — Tax credit review and accountability § 11-13R-12 — Effective date § 11-13R-13 — Expiration of tax credit § 11-13R-2 — Legislative finding and purpose § 11-13R-3 — Definitions § 11-13R-4 — Annual combined qualified research and development expenditure, § 11-13R-5 — Amount of credit allowed § 11-13R-6 — Application of credit § 11-13R-7 — Forfeiture of unused tax credits; redetermination of credit allowed § 11-13R-8 — Transfer of qualified research and development investment to § 11-13R-9 — Identification of investment credit property § 11-13S-10 — Tax credit review and accountability § 11-13S-2 — Legislative findings and purpose § 11-13S-3 — Definitions § 11-13S-4 — Amount of credit allowed for manufacturing investment § 11-13S-5 — Qualified manufacturing investment § 11-13S-6 — Forfeiture of unused tax credits; redetermination of credit allowed § 11-13S-7 — Transfer of property purchased for manufacturing investment to § 11-13S-8 — Identification of investment credit property § 11-13S-9 — Failure to keep records of property purchased for manufacturing § 11-13T-1 — Legislative finding and purpose § 11-13T-2 — Definitions § 11-13T-3 — Eligibility for tax credits; creation of the credit § 11-13T-4 — Amount of credit allowed § 11-13T-5 — Unused credit; carryforward; credit forfeiture § 11-13T-6 — Application of credit against health care provider tax; schedules; § 11-13T-7 — Computation and application of credit § 11-13T-8 — Legislative rules § 11-13T-9 — Burden of proof § 11-13U-10 — Effective date; expiration of credit § 11-13U-2 — Legislative finding and purpose § 11-13U-3 — Definitions § 11-13U-4 — High-growth business investment tax credit § 11-13U-5 — Restrictions on investment § 11-13U-6 — Penalty § 11-13U-7 — Disclosure of tax credits § 11-13U-8 — Tax credit review and accountability § 11-13U-9 — Rules § 11-13V-1 — Short title § 11-13V-10 — Place for filing returns or other documents § 11-13V-11 — Time and place for paying tax shown on returns § 11-13V-12 — Signing of returns and other documents § 11-13V-13 — Bond of taxpayer may be required § 11-13V-14 — Collection of tax; agreement for processor to pay tax due from severor § 11-13V-15 — Records § 11-13V-16 — General procedure and administration § 11-13V-17 — Crimes and penalties § 11-13V-2 — Legislative intent and findings § 11-13V-3 — Definitions § 11-13V-4 — Imposition of tax § 11-13V-4a — Coalbed methane § 11-13V-5 — Accounting periods and methods of accounting § 11-13V-6 — Time for filing annual returns and other documents § 11-13V-7 — Periodic installment payments of taxes imposed by this article; § 11-13V-8 — Extension of time for filing returns § 11-13V-9 — Extension of time for paying tax § 11-13W-1 — Tax credits for apprenticeship training in construction trades § 11-13X-10 — Burden of proof § 11-13X-11 — Tax credit review and accountability § 11-13X-12 — Economic development; utilization of state locations, talent, and § 11-13X-13 — Effective date, elimination of film tax credits, preservation of film tax § 11-13X-2 — Legislative findings and purpose § 11-13X-3 — Definitions § 11-13X-4 — Creation of the tax credit § 11-13X-5 — Amount of credit allowed; limitation of the credits § 11-13X-6 — Requirements for credit § 11-13X-7 — Application of credit to state taxes § 11-13X-8 — Uses of credit; unused credit; carry forward; carry back prohibited; § 11-13X-9 — Legislative rules § 11-13Y-2 — Definitions § 11-13Y-3 — Eligibility for tax credits; creation of the credit § 11-13Y-4 — Amount of credit allowed § 11-13Y-5 — Application of annual credit allowance § 11-13Y-6 — Availability of credit to successors § 11-13Y-7 — Credit recapture; interest; penalties; additions to tax; statute of § 11-13Y-8 — Report on credit § 11-13Y-9 — Effective date § 11-13Z-1 — Amount of credit § 11-13Z-2 — Restrictions § 11-13Z-3 — Carryover credit allowed; Tax Commissioner to promulgate rules § 11-14-1 — Short title; arrangement of sections or portions of article § 11-14-10 — Refund of taxes illegally collected, etc.; refund for gallonage exported or § 11-14-11 — Refund of tax because of certain nonhighway uses; statute of limitations § 11-14-11a — Refund of tax on gasoline or special fuel paid by any municipality, § 11-14-12 — Partial refund of tax on tax-paid gallonage consumed in buses § 11-14-13 — Surety bonds required; release of surety; new bond § 11-14-14 — Enforcement powers § 11-14-15 — Disposition of tax collected § 11-14-17 — No dyed fuel on highways § 11-14-17a — Spot check inspections § 11-14-18 — Penalty for refusal to permit inspection § 11-14-19 — Penalty for failure to file required return when no tax due § 11-14-2 — Definitions § 11-14-25 — Receivership or insolvency proceeding § 11-14-29 — Severability § 11-14-3 — Imposition of tax § 11-14-30 — General procedure and administration § 11-14-31 — Repeal of article § 11-14-3a — Applicability of rate increase to gasoline or special fuel on hand or in § 11-14-4 — Computation of tax § 11-14-5 — Exemptions from tax § 11-14-5a — Exemption for bulk sales to interstate motor carriers § 11-14-5b — Exemptions for sales made through special devices § 11-14-6 — Gasoline or special fuel exported or in interstate commerce; distributors § 11-14-7 — Due date of reports; reports required; records to be kept; examination of § 11-14-8 — Tax due § 11-14A-1 — Short title; arrangement of sections or portions of article § 11-14A-11 — Refunds authorized; claim for refund and procedure thereon; surety § 11-14A-12 — Enforcement powers § 11-14A-13 — Disposition of tax collected § 11-14A-16 — Civil penalty for failure to file required return when no tax due § 11-14A-2 — Definitions § 11-14A-26 — Severability § 11-14A-27 — General procedure and administration § 11-14A-28 — Effective date § 11-14A-3 — Imposition of tax; amount; tax in addition to all other taxes § 11-14A-3a — Leased motor carriers, household goods carriers, and independent § 11-14A-4 — Computation of tax § 11-14A-5 — Reports of carriers; joint reports; records; examination of records; § 11-14A-6 — Payment of tax § 11-14A-7 — Identification markers; fees; civil penalties; criminal penalties § 11-14A-8 — Exemptions § 11-14A-9 — Credits against tax § 11-14B-1 — Purpose § 11-14B-10 — Audits § 11-14B-11 — Disposition of moneys; international fuel tax agreement clearing fund § 11-14B-12 — Regulations § 11-14B-13 — Legal remedies § 11-14B-14 — General procedure and administration; conformity with agreement § 11-14B-15 — Criminal penalties § 11-14B-16 — Reimbursement of expenses of Tax Commissioner § 11-14B-17 — Severability § 11-14B-2 — Definitions § 11-14B-3 — Registration of motor carriers § 11-14B-4 — Cooperative agreements between states authorized § 11-14B-5 — Scope of agreement § 11-14B-6 — Effect of international fuel tax agreement on the administration or § 11-14B-7 — Effective date of international fuel tax agreement or amendment § 11-14B-8 — Copy of agreement to be maintained by Tax Commissioner § 11-14B-9 — Exchange of information § 11-14C-1 — Short title; nature of tax § 11-14C-10 — Persons required to be licensed § 11-14C-11 — License application procedure § 11-14C-12 — Permissive supplier requirements on out-of-state removals § 11-14C-13 — Bond requirements § 11-14C-14 — Grounds for denial of license § 11-14C-15 — Issuance of license § 11-14C-16 — Notice of discontinuance, sale or transfer of business § 11-14C-17 — License cancellation § 11-14C-18 — Records and lists of license applicants and licensees § 11-14C-19 — When tax return and payment are due § 11-14C-2 — Definitions § 11-14C-20 — Remittance of tax to supplier or permissive supplier § 11-14C-21 — Notice of cancellation or reissuance of licenses; effect of notice § 11-14C-22 — Information required on return filed by supplier or permissive supplier § 11-14C-23 — Deductions and discounts allowed a supplier and a permissive supplier § 11-14C-24 — Duties of supplier or permissive supplier as trustee § 11-14C-25 — Returns and discounts of importers § 11-14C-26 — Informational returns of terminal operators § 11-14C-27 — Informational returns of motor fuel transporters § 11-14C-28 — Exports § 11-14C-29 — Identifying information required on return § 11-14C-3 — Rules; forms § 11-14C-30 — Refund of taxes erroneously collected, etc.; refund for gallonage § 11-14C-31 — Claiming refunds § 11-14C-32 — Payment of refund § 11-14C-33 — General procedure and administration; crimes and penalties § 11-14C-34 — Shipping documents; transportation of motor fuel; civil penalty § 11-14C-35 — Import confirmation number; civil penalty § 11-14C-36 — Improper sale or use of untaxed motor fuel; civil penalty § 11-14C-37 — Refusal to allow inspection or taking of fuel sample; civil penalty § 11-14C-38 — Engaging in business without a license; civil penalty § 11-14C-39 — Preventing a person from obtaining a license; civil penalty § 11-14C-4 — Exchange of information; criminal penalty for unauthorized disclosure § 11-14C-40 — Filing a false return; failure to file return; civil penalty § 11-14C-41 — Willful commission of prohibited acts; criminal penalties § 11-14C-42 — Unlawful importing, transportation, delivery, storage or sale of motor § 11-14C-43 — Record-keeping requirements § 11-14C-44 — Inspection of records § 11-14C-45 — Authority to inspect § 11-14C-46 — Marking requirements for dyed diesel fuel storage facilities § 11-14C-47 — Disposition of tax collected; dedicated receipts; reports § 11-14C-48 — Motor Fuel Excise Tax Shortfall State Road Fund support payment § 11-14C-5 — Taxes levied; rate § 11-14C-6 — Point of imposition of motor fuels tax § 11-14C-6a — Point of imposition of motor fuels tax on alternative fuel § 11-14C-7 — Tax on unaccounted-for motor fuel losses; liability § 11-14C-8 — Backup tax; liability § 11-14C-9 — Exemptions from tax; claiming refunds of tax § 11-14C-9a — Additional exemptions from tax § 11-15-10 — Tax paid by ultimate consumer § 11-15-11 — Exemption for certain organizations § 11-15-12 — Agreements by competing taxpayers § 11-15-13 — Remittance of tax when sale on credit § 11-15-14 — When separate records of sales required § 11-15-15 — Sales to affiliated companies or persons § 11-15-16 — Tax return and payment; exception; requiring a combined return § 11-15-17 — Liability of officers of corporation, etc § 11-15-18 — Tax on gasoline and special fuel; section repealed January 1, 2004 § 11-15-18a — Receivership; bankruptcy; priority of tax § 11-15-18b — Tax on motor fuel § 11-15-19 — Other times for filing returns § 11-15-1a — Legislative findings § 11-15-2 — Definitions § 11-15-20 — Quarterly and annual returns § 11-15-21 — Annual return; extension of time § 11-15-22 — Consolidated returns § 11-15-23 — Keeping and preserving of records § 11-15-25 — Records of nonresidents doing business in state § 11-15-26 — Records of Tax Commissioner; preservation of returns § 11-15-3 — Amount of tax; allocation of tax and transfers § 11-15-30 — Proceeds of tax; appropriation of certain revenues § 11-15-31 — Construction and severability § 11-15-32 — General procedure and administration § 11-15-33 — Effective date § 11-15-34 — Tourism development project tax credit § 11-15-3a — Rate of tax on food and food ingredients intended for human § 11-15-3b — Exceptions to reduced rate of tax on food and food ingredients intended § 11-15-3c — Imposition of consumers sales tax on motor vehicle sales; rate of tax; § 11-15-4 — Purchaser to pay; accounting by vendor § 11-15-4a — Noncollection of tax; liability of vendor § 11-15-4b — Liability of purchaser; assessment and collection § 11-15-4c — Collection of fee in addition to the consumers sales tax for sales of § 11-15-5 — Total amount collected is to be remitted § 11-15-6 — Vendor must show sale or service exempt; presumption § 11-15-7 — Tax on gross proceeds of sales or value of manufactured, etc., products § 11-15-7a — Tax on the manufacture, sale and installation of modular dwellings § 11-15-8 — Furnishing of services included; exceptions § 11-15-8a — Contractors § 11-15-8b — Nonresident contractor--registration, bond, etc § 11-15-8c — Transition rules for elimination of exemption for materials and supplies § 11-15-8d — Limitations on right to assert exemptions § 11-15-9 — Exemptions § 11-15-9a — Exemptions; exceptions for sales of liquors and wines to private clubs § 11-15-9b — Exemption for purchases of tangible personal property and services for § 11-15-9c — Exemption for services and materials regarding technical evaluation for § 11-15-9d — Direct pay permits § 11-15-9e — Apportionment of purchase price; existing contracts protected § 11-15-9f — Exemption for sales and services subject to special district excise tax § 11-15-9g — Exemption for clothing, footwear and school supplies for limited period § 11-15-9h — Exemptions for sales of computer hardware and software directly § 11-15-9i — Exempt drugs, durable medical equipment, mobility enhancing § 11-15-9j — Direct pay permits for health care providers § 11-15-9k — Annual exemption for purchases of energy efficient products § 11-15-9l — Exemption for Sales of clothing and clothing accessories by tax-exempt § 11-15-9m — Discretionary designation of per se exemptions § 11-15-9n — Exemption of qualified purchases of computers and computer software, § 11-15-9o — Exemption for dues, fees and assessments paid to a homeowners' § 11-15-9p — Exemption for purchases of services and tangible personal property sold § 11-15-9q — Exemption for sales by schools and volunteer school support groups § 11-15-9r — Exemption for precious metals § 11-15-9s — Exemption for certain school supplies, school instructional materials, § 11-15-9t — Exemption for purchases of services and tangible personal property sold § 11-15-9u — Exemption for sales of small arms and ammunitions § 11-15A-1 — Definitions § 11-15A-10 — Payment to Tax Commissioner § 11-15A-10a — Credit for sales tax liability paid to another state § 11-15A-11 — Liability of user § 11-15A-12 — Bond to secure payment § 11-15A-13 — Tax on gasoline and special fuel; section repealed January 1, 2004 § 11-15A-13a — Tax on motor fuel effective January 1, 2004 § 11-15A-18 — Seller must show sale not at retail; presumption § 11-15A-1a — Legislative findings § 11-15A-2 — Imposition of tax; six percent tax rate; inclusion of services as taxable; § 11-15A-21 — Books; examination § 11-15A-22 — Canceling or revoking permits § 11-15A-23 — Tax imposed is in addition to all other taxes and charges § 11-15A-27 — Construction; partial unconstitutionality § 11-15A-28 — General procedure and administration § 11-15A-29 — Effective date § 11-15A-2a — Tax on value of property used or consumed in this state § 11-15A-2b — Tax on the manufacture, sale and installation of modular dwellings § 11-15A-3 — Exemptions § 11-15A-3a — Moving residence or business into state § 11-15A-3d — Direct pay permits § 11-15A-4 — Evidence of use § 11-15A-5 — How collected § 11-15A-6 — Collection by retailer § 11-15A-6a — Collection by certain other retailers § 11-15A-6b — Collection of tax by marketplace facilitators and referrers § 11-15A-7 — Foreign retailers § 11-15A-8 — Absorbing tax § 11-15A-9 — Tax as debt § 11-15B-1 — Title § 11-15B-10 — Seller and third-party liability § 11-15B-11 — Seller registration § 11-15B-12 — Effect of seller registration and participation in streamlined sales and § 11-15B-13 — Amnesty for registration § 11-15B-14 — General sourcing definitions § 11-15B-14a — Application of general sourcing rules and exclusion from the rules § 11-15B-15 — General transaction sourcing rules § 11-15B-17 — Direct mail sourcing § 11-15B-18 — Relief from certain liability for purchasers § 11-15B-19 — Telecommunications and related services sourcing rule § 11-15B-2 — Definitions § 11-15B-20 — Telecommunication sourcing definitions § 11-15B-21 — Notice for state tax changes § 11-15B-22 — Effective date of rate changes for certain services § 11-15B-23 — Enactment of exemptions § 11-15B-24 — Administration of exemptions § 11-15B-25 — Uniform tax returns § 11-15B-26 — Uniform rules for remittances of funds § 11-15B-27 — Uniform rules for recovery of bad debt § 11-15B-28 — Confidentiality and privacy protections under Model I § 11-15B-29 — Customer refund procedure § 11-15B-2a — Streamlined Sales and Use Tax Agreement defined § 11-15B-2b — Telecommunications definitions § 11-15B-3 — Legislative findings § 11-15B-30 — Monetary allowances for new technological models for sales tax § 11-15B-31 — Conflict; partial unconstitutionality § 11-15B-32 — Effective date § 11-15B-33 — State administration of local sales and use taxes § 11-15B-34 — State and local sales and use tax bases § 11-15B-35 — Local rate and boundary changes § 11-15B-36 — Relief from certain liability for state and local taxes § 11-15B-37 — State review and approval of certified automated system software and § 11-15B-4 — Authority to participate in multistate negotiations § 11-15B-4a — Representatives to governing board of streamlined sales and use tax § 11-15B-5 — Authority to enter agreement § 11-15B-6 — Relationship to state law § 11-15B-7 — Agreement requirements § 11-15B-8 — Cooperating sovereigns § 11-15B-9 — Limited binding and beneficial effect § 11-16-10 — Brewer's license for foreign corporation; application; bond; contents of § 11-16-11 — Special license for festivals and fairs; license fee and application; license § 11-16-11a — Nonintoxicating beer sampling § 11-16-11b — Special license for one-day charitable events; application; license § 11-16-11c — Unlicensed brewer or unlicensed home brewer temporary license; fees; § 11-16-12 — When bond not required; bond of a Class A retail dealer; action on bond § 11-16-13 — Barrel tax on nonintoxicating beer § 11-16-14 — Collection of unpaid license tax § 11-16-15 — Records of brewer, manufacturer or distributor or operator of a § 11-16-16 — Restrictions on nonresident brewers, manufacturers and distributors § 11-16-17 — Container labeling § 11-16-17a — Commissioner to investigate, review, and approve or deny franchise § 11-16-18 — Unlawful acts of licensees; criminal penalties § 11-16-19 — Unlawful acts of persons; criminal penalties § 11-16-2 — Declaration of legislative findings, policy and intent; construction § 11-16-20 — Unlawful acts of brewers or manufacturers; criminal penalties § 11-16-21 — Requirements as to franchise agreements between brewers and § 11-16-22 — Powers of the commissioner; rules, or orders § 11-16-23 — Revocation or suspension of license; monetary penalty; hearing § 11-16-24 — Hearing on sanctioning of license; notice; review of action of § 11-16-25 — Reissuance of license after revocation § 11-16-26 — Municipal license tax § 11-16-27 — Revenue collected and paid to State Treasurer; expense of § 11-16-28 — Expiration date of existing licenses; when provisions operable § 11-16-29 — Severability § 11-16-3 — Definitions § 11-16-4 — Responsibility of Alcohol Beverage Control Commissioner; administrators, § 11-16-5 — State license required; alcoholic content of beer manufactured for sale § 11-16-5a — Off-premises sales not required to be bagged § 11-16-6 — License in one capacity only; no connection between different licensees; § 11-16-6a — Brewer and resident brewer license to manufacture, sell, and provide § 11-16-6b — Brewpub, Class A retail dealer, Class B retail dealer, private club, Class A § 11-16-6c — Class B retail dealer which is a grocery store, mobile application, or web- § 11-16-6d — Nonintoxicating beer or nonintoxicating craft beer delivery license for a § 11-16-6e — License required for sale and shipment of nonintoxicating beer or § 11-16-6f — Nonintoxicating beer or nonintoxicating craft beer delivery license for a § 11-16-7 — License not transferable; change of location § 11-16-8 — Form of application for license; fee and bond; refusal of license § 11-16-9 — Amount of license tax; Class A and Class B retail dealers; purchase and § 11-17-10 — Refunds § 11-17-11 — Surety bonds required; release of surety; new bond § 11-17-12 — Reports required; due date; records to be kept; inspection of records and § 11-17-13 — Preservation of rules § 11-17-17 — Enforcement powers § 11-17-19 — Penalty for failure to file report when no tax due § 11-17-19a — Criminal penalties § 11-17-19b — Certain tax-not-paid tobacco products declared contraband § 11-17-19c — Magistrate courts have concurrent jurisdiction § 11-17-2 — Definitions § 11-17-20 — Transportation of unstamped cigarettes or tax-not-paid tobacco § 11-17-20a — Criminal penalty for unlawful transportation of tax-not-paid tobacco § 11-17-20b — Vending machines; presence of tax-not-paid tobacco products § 11-17-21 — Severability § 11-17-22 — General procedure and administration § 11-17-23 — Special study on impact of tax on tobacco products other than cigarettes § 11-17-3 — Levy of tax; ratio; dedication of proceeds.(a) Tax on cigarettes and tobacco § 11-17-4 — Effect of rate changes; tobacco products on hand or in inventory; report; § 11-17-4a — No tobacco products tax by municipalities or other governmental § 11-17-4b — Levy of tax on e-cigarette liquid; definitions; rate; invoice; report; § 11-17-5 — How tax paid; stamps; how affixed; violations § 11-17-6 — Sales of stamps by deputies; fees; reports of deputies § 11-17-9 — Discounts § 11-19-1 — Definitions § 11-19-10 — Penalties; crimes § 11-19-11 — Separability § 11-19-12 — General procedure and administration § 11-19-13 — Effective date of repeal of article § 11-19-2 — Excise tax on bottled soft drinks, syrups and dry mixtures; disposition § 11-19-4 — Affixing of tax stamps or tax crowns § 11-19-4a — Cancellation and removal of stamps § 11-19-4b — Disposition of unused crowns; penalty for violation § 11-19-5 — Purchase of tax stamps or tax crowns; discounts and commissions; § 11-19-5a — Due date of reports; additional reports; extension of time § 11-19-5b — Additional penalty for late filing or payment § 11-19-7a — Seizure and sale of soft drink syrups by commissioner; forfeiture; § 11-19-9 — Altering, counterfeiting or reusing tax stamps or tax crowns; penalty § 11-1A-1 — Tax Commissioner to appraise property to ascertain value; relating § 11-1A-10 — Valuation of farm property § 11-1A-11 — Valuation of certain classes or species of property; reserve coal § 11-1A-12 — Division of functions between the Tax Commissioner and assessor; local § 11-1A-13 — Assurance of fair treatment § 11-1A-14 — Release of results of statewide reappraisal; legislative rule regarding § 11-1A-15 — Appraisal of property; lists to county officials § 11-1A-16 — Administrative review of appraisal § 11-1A-17 — Review of appraisal by the county commission sitting as an § 11-1A-18 — Review by circuit court on certiorari § 11-1A-19 — Subsequent statewide reappraisals required § 11-1A-20 — Cooperation of other agencies of state and local government § 11-1A-21 — Electronic data processing system network for property tax § 11-1A-22 — Phase-in, determination thereof, application and limitations § 11-1A-23 — Confidentiality and disclosure of property tax returns and return § 11-1A-24 — Creation and use of appraisal manual § 11-1A-26 — Appraisal of corporate property; reports to Tax Commissioner by § 11-1A-28 — Review appraisal requirements; qualifications of review appraisers with § 11-1A-29 — Requirements for state employees and employees of designated agents; § 11-1A-29a — Duty of Tax Commissioner, assessors, sheriffs and county commissions § 11-1A-3 — Definitions § 11-1A-30 — Severability § 11-1A-4 — Identification of property to be appraised; persons required to make § 11-1A-5 — Property excepted from listing for appraisal § 11-1A-6 — Supplemental information required to be filed § 11-1A-7 — When valuations not certified § 11-1A-8 — Ascertainment of assessed value as of July 1, 1983 § 11-1A-9 — Subsequent alterations in property; economic change § 11-1B-1 — Legislative findings and intent § 11-1B-10 — Property tax appraisement consultants; assignment; duties; § 11-1B-11 — The right of other property owners or assessor to petition for review or § 11-1B-12 — Time of decision by county commission § 11-1B-13 — Duty of assessor to assist county commission; inventory of flood § 11-1B-14 — Review by circuit court on certiorari § 11-1B-15 — Right of Tax Commissioner, assessor or property owner to review of § 11-1B-16 — Reimbursement of costs to assessor and sheriff § 11-1B-17 — Report by county commission required; reports to Legislature § 11-1B-18 — Appraisal of property; date of implementation; assessor to make § 11-1B-19 — Extending the period for hearings in certain cases; limitations; § 11-1B-2 — Application of article § 11-1B-3 — Definitions § 11-1B-4 — Appraisal of property § 11-1B-5 — Preparation of property list by Tax Commissioner; publication by sheriff § 11-1B-6 — Notice of appraised values of real property to owner by Tax § 11-1B-7 — Additional newspaper, radio and television advertising required § 11-1B-8 — Review by county commission; petition therefore; hearing; decision § 11-1B-9 — Agreements by owner, Tax Commissioner and assessor; stipulations; § 11-1C-1 — Legislative findings § 11-1C-10 — Valuation of industrial property and natural resources property by Tax § 11-1C-11 — Managed timberland; findings, purposes and declaration of legislative § 11-1C-11a — Certification of managed timberland; assessment of property; penalty § 11-1C-11b — Valuation; rulemaking; aggrieved person and taxpayer protests; § 11-1C-11c — Valuation of oil and gas drilling rigs § 11-1C-12 — Board of equalization and review; assessments; board of public works § 11-1C-13 — Severability § 11-1C-14 — Confidentiality and disclosure of return information to develop or § 11-1C-1a — Further legislative findings and declarations; effect of declarations and § 11-1C-1b — Phase-out of taxation of intangible personal property § 11-1C-2 — Definitions § 11-1C-3 — Property valuation training and procedures commission generally; § 11-1C-4 — Commission powers and duties; rulemaking § 11-1C-5 — Tax Commissioner powers and duties § 11-1C-5a — Rules § 11-1C-6 — Required training for assessors, their staffs and county commissioners § 11-1C-7 — Duties of county assessors; property to be appraised at fair market value; § 11-1C-8 — Additional funding for assessors' offices; maintenance funding § 11-1C-9 — Periodic valuations § 11-2-1 — Assessment districts and assessors § 11-2-11 — Exception § 11-2-2 — Deputy assessors § 11-2-3 — Selection of deputy assessors § 11-2-4 — Apportionment of work § 11-2-5 — [Repealed] § 11-2-5a — Repealed § 11-2-6 — Correction of lists by assessor § 11-2-7 — State and local meetings § 11-2-8 — Records of assessor § 11-2-9 — List of violations furnished prosecuting attorney § 11-20-1 — Authority of other states and their political subdivisions to sue § 11-21-1 — Legislative findings § 11-21-10 — Low income exclusion § 11-21-10a — Adoption tax credit § 11-21-11 — West Virginia taxable income of resident individual § 11-21-12 — West Virginia adjusted gross income of resident individual § 11-21-12a — Additional modification reducing federal adjusted gross income § 11-21-12b — Combat pay exempt § 11-21-12c — Deduction for long-term care insurance § 11-21-12d — Additional modification reducing federal adjusted gross income § 11-21-12e — Additional modification reducing federal adjusted gross income § 11-21-12f — Additional modification increasing federal adjusted gross income § 11-21-12g — Additional modification increasing federal adjusted gross income; § 11-21-12h — Repeal of section relating to Additional modification reducing federal § 11-21-12i — Decreasing modification reducing federal adjusted gross income for § 11-21-12j — Modifications to federal adjusted income § 11-21-12k — Additional modification reducing federal adjusted gross income for § 11-21-12l — Decreasing modification reducing federal adjusted gross income for the § 11-21-12m — Additional modifications related to a Jumpstart Savings Account § 11-21-12n — Additional modification reducing federal adjusted gross income related § 11-21-13 — West Virginia deduction of resident individual § 11-21-14 — West Virginia standard deduction of a resident individual § 11-21-15 — West Virginia itemized deduction of a resident individual § 11-21-16 — West Virginia personal exemptions of resident individual § 11-21-17 — Resident partners § 11-21-17a — Resident shareholders of S corporations § 11-21-18 — West Virginia taxable income of resident estate or trust § 11-21-19 — Share of resident estate, trust or beneficiary in West Virginia fiduciary § 11-21-2 — Short title; arrangement and classification § 11-21-20 — Credit for income tax of another state § 11-21-21 — Senior citizens' tax credit for property tax paid on first $20,000 of § 11-21-22 — Low-income family tax credit § 11-21-22a — Definitions § 11-21-22b — Amount of credit § 11-21-22c — Administration § 11-21-23 — Refundable credit for real property taxes paid in excess of four percent § 11-21-24 — Senior citizen property tax relief credit for tax years beginning before § 11-21-25 — Nonrefundable credit for matching contribution to employee's Jumpstart § 11-21-3 — Imposition of tax; persons subject to tax § 11-21-30 — Computation of tax on income of nonresidents and part-year residents § 11-21-31 — Mobile employee exclusion from state source income § 11-21-32 — West Virginia source income of nonresident individual § 11-21-37 — Nonresident partners and shareholders of S corporations § 11-21-37a — Allocation and apportionment of income of nonresidents from § 11-21-37b — Special apportionment rules § 11-21-37c — Special apportionment rules - financial organizations § 11-21-38 — West Virginia source income of nonresident estate or trust § 11-21-39 — Share of nonresident estate, trust or beneficiary in income from West § 11-21-3a — Imposition of tax; persons subject to tax § 11-21-4 — Rate of tax -- Taxable years ending prior to January 1, 1963 § 11-21-40 — Credit for income tax of state of residence § 11-21-41 — Special case in which a nonresident need not file West Virginia income § 11-21-42 — Military incentive tax credit § 11-21-43 — Credit for consumers sales and service tax and use tax paid § 11-21-44 — West Virginia source income of part-year resident individuals § 11-21-4a — Rate of tax -- Taxable years beginning on or after January 1, 1963, and § 11-21-4b — Same -- Taxable years beginning on or after January 1, 1970, and before § 11-21-4c — Rate of tax -- Taxable periods beginning on or after January 1, 1971 and § 11-21-4d — Rate of tax -- Taxable periods beginning on or after April 1, 1983 § 11-21-4e — Rate of tax -- Taxable years beginning on or after January 1, 1987 § 11-21-4f — Effect of rate changes during taxable year § 11-21-4h — Future personal income tax reductions § 11-21-4i — Rate of tax — Taxable years beginning on and after January 1, 2025 § 11-21-5 — Optional tax for certain resident individuals § 11-21-51 — Returns and liabilities § 11-21-51a — Composite returns § 11-21-52 — Time and place for filing returns and paying tax § 11-21-53 — Signing of returns and other documents § 11-21-54 — Electronic filing for certain tax preparers § 11-21-55 — Declaration of estimated tax § 11-21-56 — Payments of estimated tax § 11-21-57 — Extensions of time § 11-21-58 — Requirements concerning returns, notices, records and statements § 11-21-59 — Report of change in federal taxable income § 11-21-59a — Report of change in taxes paid to other states § 11-21-6 — Accounting periods and methods § 11-21-60 — Change of election § 11-21-61 — Extension of time for performing certain acts due to Desert Shield § 11-21-62 — Income taxes of members of Armed Forces on death § 11-21-7 — Resident and nonresident defined § 11-21-71 — Requirement of withholding tax from wages § 11-21-71a — Withholding tax on West Virginia source income of nonresident § 11-21-71b — Withholding tax on West Virginia source income of nonresidents § 11-21-72 — Information statement for employee § 11-21-73 — Credit for tax withheld § 11-21-74 — Filing of employer's withholding return and payment of withheld taxes; § 11-21-75 — Employer's liability for withheld taxes § 11-21-76 — Employer's failure to withhold § 11-21-77 — Extension of withholding to certain lottery winnings; lottery winnings § 11-21-8 — Credits against tax § 11-21-8a — Credit for qualified rehabilitated buildings investment § 11-21-8b — Definitions § 11-21-8c — Procedures § 11-21-8d — Standards § 11-21-8e — Carryback, carryforward § 11-21-8f — Disclosure of credit applications and grants § 11-21-8g — Credit for qualified rehabilitated residential building investment § 11-21-8h — Distribution, sale, transfer or assignment of qualified rehabilitated § 11-21-9 — Meaning of terms § 11-21-93 — Personal income tax reserve fund § 11-21-94 — Effective date; severability § 11-21-94a — Effective date § 11-21-95 — General procedure and administration § 11-21-96 — Dedication of personal income tax proceeds § 11-21-97 — Tax credit for employers providing child care for employees § 11-21-9a — Pledge of credit or collateral by endorser, guarantor or accommodator § 11-21A-1 — Definitions § 11-21A-10 — Legislative, interpretive, and procedural rules § 11-21A-11 — General procedure and administration § 11-21A-12 — Crimes and penalties § 11-21A-2 — Reporting adjustments to federal taxable income – General rule § 11-21A-3 — Reporting federal adjustments — partnership level audit and § 11-21A-4 — De minimis exception § 11-21A-5 — Assessments of additional West Virginia tax, interest, and additions to § 11-21A-6 — Estimated West Virginia tax payments during course of federal audit § 11-21A-7 — Claims for refund or credits of West Virginia tax arising from federal § 11-21A-8 — Scope of adjustments and extensions of time § 11-21A-9 — Effective date § 11-22-1 — Definitions § 11-22-10 — Erroneous collections; refund § 11-22-2 — Rate of tax; when and by whom payable; additional county tax; county § 11-22-3 — Payment from proceeds of judicial sale § 11-22-4 — Documentary stamps; affixing; cancellation; declaration of value § 11-22-5 — Commissioner to provide for sale of stamps; rules and regulations § 11-22-6 — Duties of clerk; declaration of consideration or value; filing of sales listing § 11-22-7 — Failure to affix stamps § 11-22-8 — Penalty for recording without documentary stamp; effect § 11-22-9 — Unlawful acts; penalty § 11-23-1 — Legislative finding § 11-23-10 — Extension of time for filing returns § 11-23-11 — Time and place for paying tax shown on returns § 11-23-12 — Extensions of time for paying tax § 11-23-13 — Declaration and payment of estimated tax § 11-23-14 — Requirements concerning returns, notices, records and statements § 11-23-15 — Signing of returns and other documents § 11-23-16 — Place for filing returns or other documents § 11-23-17 — Credits against tax; expiration of credits § 11-23-17a — (Effective July 1, 1987) Tax credit for business investment and jobs § 11-23-17b — Application of tax credits § 11-23-18 — Tax under this article in addition to all other taxes § 11-23-19 — Records § 11-23-2 — Short title; arrangement of sections or portions thereof § 11-23-20 — Criminal penalties § 11-23-21 — General procedure and administration § 11-23-22 — Severability § 11-23-23 — Information return and due date thereof; penalty for failure to file, § 11-23-24a — Tax credit for value-added products from raw agricultural products; § 11-23-25 — Credit for consumers sales and service tax and use tax paid § 11-23-26 — Effective date § 11-23-27 — Credit for franchise tax paid to another state § 11-23-28 — Notice of business activities report § 11-23-3 — Meaning of terms; specific terms defined § 11-23-3a — Meaning of terms; general rule § 11-23-4 — Tax base determined § 11-23-5 — Apportionment of tax base § 11-23-5a — Special apportionment rules - financial organizations § 11-23-6 — Imposition of tax; change in rate of tax § 11-23-7 — Persons and other organizations exempt from tax § 11-23-8 — Accounting periods and methods of accounting § 11-23-9 — Annual returns § 11-23-9a — Method of filing for business taxes § 11-24-1 — Legislative findings § 11-24-10 — Credit for hiring of qualified employees by eligible taxpayers engaged in § 11-24-10a — Nonrefundable credit for matching contribution to employee's § 11-24-11 — Credit for reducing electric or natural gas or water utility rates for low- § 11-24-11a — Credit for reducing telephone utility rates for low-income residential § 11-24-11b — Credit for utility taxpayers with net operating loss carryovers § 11-24-12 — Military incentive tax credit § 11-24-13 — Returns; time for filing § 11-24-13a — Method of filing for business taxes § 11-24-13b — Information return for corporations electing to be taxed under § 11-24-13c — Determination of taxable income or loss using combined report § 11-24-13d — Determination of the business income of the combined group § 11-24-13e — Designation of surety § 11-24-13f — Water's-edge reporting mandated absent affirmative election to report § 11-24-14 — Time and place for filing returns and paying tax § 11-24-15 — Signing of returns and other documents § 11-24-16 — Declarations of estimated tax § 11-24-17 — Payments of estimated tax § 11-24-18 — Extensions of time § 11-24-19 — Requirements concerning returns, notices, records and statements § 11-24-2 — Short title; arrangement and classification § 11-24-20 — Report of change in federal taxable income § 11-24-21 — Change of election § 11-24-22a — Tax credit for value-added products from raw agricultural products; § 11-24-23 — Credit for consumers sales and service tax and use tax paid § 11-24-23a — Credit for qualified rehabilitated buildings investment § 11-24-23b — Definitions § 11-24-23c — Procedures § 11-24-23d — Standards § 11-24-23e — Carryback, carryforward § 11-24-23f — Credit allowed for specific taxable years § 11-24-23g — Application of credits § 11-24-24 — Credit for income tax paid to another state § 11-24-3 — Meaning of terms; general rule § 11-24-38 — Deposit of revenue § 11-24-39 — Disposition of revenue § 11-24-3a — Specific terms defined § 11-24-3b — General meaning of definition of the term tax haven for specified § 11-24-4 — Imposition of primary tax and rate thereof; effective and termination § 11-24-40 — Effective date; severability § 11-24-41 — General procedure and administration § 11-24-42 — Effective date § 11-24-43 — Dedication of corporation net income tax proceeds § 11-24-43a — Dedication of tax proceeds to railways § 11-24-44 — Tax credit for employers providing child care for employees § 11-24-4a — Effect of rate changes during taxable year § 11-24-4b — Dividends paid deduction to be added back in determining net income § 11-24-5 — Corporations exempt from tax § 11-24-6 — Adjustments in determining West Virginia taxable income § 11-24-6a — Additional modification increasing federal taxable income; disallowance § 11-24-6b — Decreasing modification reducing federal taxable income for the income § 11-24-6c — Additional modification decreasing federal taxable income; net liability § 11-24-7 — Allocation and apportionment § 11-24-7a — Special apportionment rules § 11-24-7b — Special apportionment rules - financial organizations § 11-24-8 — Accounting periods and methods of accounting § 11-24-9 — Credits against primary tax; election of taxpayer; expiration of credit § 11-24-9a — Credits against primary tax; election of taxpayer § 11-24-9b — Limited tax credits - Financial organizations § 11-24-9c — Research and development credit against primary tax § 11-25-1 — Declaration of purpose; rule of construction § 11-25-10 — Severability § 11-25-2 — Definitions § 11-25-3 — Computation of relief; limits; table § 11-25-4 — Forms and instructions; maximum participation § 11-25-5 — Proof of claim; landlord's cooperation required; relief limited to one § 11-25-6 — Filing date § 11-25-7 — Claim as disbursement from state funds; claim is personal; offset § 11-25-8 — Denial of claim; violation of article; assessment; interest and penalties; § 11-25-9 — Hearings and appeals § 11-27-1 — Legislative findings § 11-27-10 — Imposition of tax on providers of intermediate care facility services for § 11-27-10a — Imposition of tax on managed care organizations § 11-27-11 — Imposition of tax on providers of nursing facility services, other than § 11-27-12 — Imposition of tax on providers of nursing services § 11-27-13 — Imposition of tax on providers of opticians' services § 11-27-14 — Imposition of tax on providers of optometric services § 11-27-15 — Imposition of tax on providers of outpatient hospital services § 11-27-16 — Imposition of tax on providers of physicians' services § 11-27-17 — Imposition of tax on providers of podiatry services § 11-27-18 — Imposition of tax on providers of psychological services § 11-27-19 — Imposition of tax on providers of therapists' services § 11-27-2 — Short title; arrangement and classification § 11-27-20 — Double taxation prohibited § 11-27-21 — Apportionment of gross receipts § 11-27-22 — Accounting periods and methods of accounting § 11-27-23 — Time for filing returns and other documents § 11-27-24 — Payment of estimated tax § 11-27-25 — Time for paying tax § 11-27-26 — Place for filing returns and other documents § 11-27-27 — Signing of returns and other documents § 11-27-28 — Records § 11-27-29 — General procedure and administration § 11-27-3 — Definitions § 11-27-30 — Exchange of information to facilitate compliance § 11-27-31 — Crimes and penalties § 11-27-32 — Dedication of tax § 11-27-33 — Abrogation § 11-27-34 — Severability § 11-27-35 — Effective date § 11-27-36 — Phase out and elimination of tax on services of individual practitioners § 11-27-37 — Contingent increase in rates of certain health care provider taxes § 11-27-38 — Contingent increase of tax rate on certain eligible hospitals § 11-27-39 — Contingent increase of tax rate on certain eligible acute care hospitals to § 11-27-4 — Imposition of tax on ambulatory surgical centers § 11-27-5 — Imposition of tax on providers of chiropractic services § 11-27-6 — Imposition of tax on providers of dental services § 11-27-7 — Imposition of tax on providers of emergency ambulance service § 11-27-8 — Imposition of tax on providers of independent laboratory or X-ray services § 11-27-9 — Imposition of tax on providers of inpatient hospital services § 11-28-1 — Definitions § 11-28-2 — Eligibility for credit § 11-28-3 — Application of credit § 11-3-1 — Time and basis of assessments; true and actual value; default; § 11-3-10 — Failure to list property, etc.; collection of penalties and forfeitures § 11-3-10b — Exemption of bank deposits and money from forfeitures and penalties § 11-3-11 — Making or correction of list by assessor § 11-3-12 — Assessment of corporate property; reports to assessors by corporations § 11-3-13 — Entry of corporate property by assessor § 11-3-14 — Assessment of stock, realty and tangible personal property of banks § 11-3-14a — Taxation of building and loan associations and federal savings and loan § 11-3-15 — Assessment of capital used in trade or business by natural persons or § 11-3-15a — Assessment of property of limited liability companies § 11-3-15b — Notice of increase in assessed value of business personal property § 11-3-15c — Petition for assessor review of improper valuation of real property § 11-3-15d — Administrative review of tangible personal property valuation by § 11-3-15e — Contents of petition based on income approach to value of real property § 11-3-15f — Rejection of petition; amended petition; appeal options § 11-3-15g — Meeting between assessor and petitioner § 11-3-15h — Ruling on petition § 11-3-15i — Petitioner's right to appeal § 11-3-16 — Totals of property books § 11-3-17 — Assessment of property of assessor and deputies § 11-3-18 — Tax assessment and collection when emergency exists § 11-3-19 — Property books; time for completing; extension of levies; copies § 11-3-1a — Magisterial districts as tax districts; legislative findings; terms defined § 11-3-1b — Recordation of plat or designation of land use not to be basis for § 11-3-2 — Canvass by assessor; lists of property § 11-3-20 — False entries in property books § 11-3-21 — Violations where no penalty prescribed § 11-3-22 — Expenses of assessors § 11-3-23 — Alterations in property books § 11-3-23a — Informal review and resolution of classification, taxability and valuation § 11-3-24 — Review and equalization by county commission § 11-3-24a — Protest of classification or taxability to assessor; appeal to Tax § 11-3-25a — Payment of taxes that become due while appeal is pending § 11-3-25b — Appeal to Office of Tax Appeals § 11-3-26 — Contents and effect of order granting relief § 11-3-27 — Relief in county commission from erroneous assessments § 11-3-28 — Definitions § 11-3-29 — Levies to be based only on values ascertained § 11-3-2a — Notice of increased assessment required for real property; exceptions to § 11-3-3 — Who to furnish property list § 11-3-30 — Exception § 11-3-31 — Generally applied, and usual and customary practices and procedures § 11-3-32 — Effective date of amendments § 11-3-33 — Rules § 11-3-3a — Building or real property improvement notice; notice filed with assessors; § 11-3-5 — Correction of previous property books; entry of omitted property § 11-3-5a — Notification to assessor of changed use; independent action of director; § 11-3-6 — Statements of assessed valuations for municipalities and boards of § 11-3-7 — Fixtures and machinery § 11-3-7a — Chattel interests in real and tangible personal property § 11-3-8 — Who deemed owner for purposes of taxation § 11-3-9 — Property exempt from taxation § 11-4-1 — Land books to contain separate lists; entry of town lots; entry separately for § 11-4-10 — Land and buildings assessed separately; town lots; back taxing of omitted § 11-4-11 — New buildings § 11-4-12 — Assessment of decedent's lands § 11-4-13 — Lands purchased at tax sale for state or by an individual § 11-4-14 — Assessment of lands lying in more than one county § 11-4-15 — Assessment upon conveyance of part of tract lying in more than one § 11-4-16 — Assessment upon conveyance of part of tract lying in more than one § 11-4-17 — Consolidation of contiguous tracts or mineral or timber interests § 11-4-18 — Division or consolidation of tracts for segregation § 11-4-19 — Land taken for public road or railroad § 11-4-2 — Form of landbooks § 11-4-20 — Ferries § 11-4-3 — Definitions § 11-4-4 — Making out land books; using copy of last landbook; correcting errors § 11-4-5 — Information to be obtained from landowners by assessor; corrections in § 11-4-6 — Transfers on books § 11-4-7 — Entry of lands acquired from different sources § 11-4-8 — Lists of transfers of title for assessors § 11-4-9 — Assessment of different estates; undivided interests § 11-5-1 — What personal property taxable § 11-5-10 — Entry of omitted personalty taxes § 11-5-10a — Release of taxes, interest and charges, on bank deposits and money not § 11-5-11 — Mobile homes used by the owner for residential purposes and located on § 11-5-12 — Mobile homes situate upon property owned by a person other than owner § 11-5-13 — Exemption of inventory and warehouse goods § 11-5-13a — Application of exemption to finished goods in warehouse § 11-5-14 — Assessment of motor vehicles previously titled jointly by married couples § 11-5-15 — Dealer collection of fees on heavy equipment rental inventory § 11-5-2 — Personal property books § 11-5-3 — Definitions § 11-5-4 — In what district personalty assessed § 11-5-5 — Valuation of credits and investments § 11-5-6 — Property or stock of corporations § 11-5-7 — Household furniture § 11-5-8 — Assessment of transients selling goods § 11-5-9 — Ascertainment of property held under order of court § 11-6-1 — Returns of property to board of public works § 11-6-10 — Failure to give information required by board of public works; criminal § 11-6-11 — Valuation of property by board § 11-6-11a — Adjustment of valuation by board § 11-6-12 — Appeal from valuation by board § 11-6-12a — Relief from erroneous assessments § 11-6-13 — Apportionment of value among counties, districts and municipalities § 11-6-14 — Certification of levies to Auditor § 11-6-15 — Failure of officers to perform duties as to property of public service § 11-6-16 — Entry of assessment by Auditor of property of such public service § 11-6-17 — Injunction to restrain collection of tax § 11-6-18 — Payment of assessment by owner or operator § 11-6-19 — Accounting by sheriff for district and municipal taxes from public service § 11-6-2 — Same -- Railroads § 11-6-20 — No release of taxes assessed against such corporations § 11-6-21 — Accounting for levies against public service corporations § 11-6-22 — Certification by Auditor of amount chargeable to sheriff from levies § 11-6-23 — Lien of taxes; notice; collection by suit § 11-6-24 — Assessment of buildings and real estate of public service corporations § 11-6-25 — Exception § 11-6-26 — Operating fund for public utilities division in Auditor's Office § 11-6-27 — Public utilities tax loss restoration fund § 11-6-3 — Same -- Toll bridges § 11-6-4 — Same -- Car line companies § 11-6-5 — Same -- Pipeline companies § 11-6-6 — Same -- Express companies § 11-6-7 — Same -- Telegraph and telephone companies § 11-6-8 — Form and manner of making return; failure to make return; criminal § 11-6-9 — Compelling such return; procuring information and tentative assessments § 11-6A-1 — Declaration of policy § 11-6A-2 — Definition § 11-6A-3 — Tax treatment of pollution control facilities § 11-6A-4 — Regulations § 11-6A-5 — Coal waste disposal power projects § 11-6A-5a — Wind power projects § 11-6B-1 — Purpose § 11-6B-10 — Criminal penalties; restitution § 11-6B-11 — Severability § 11-6B-12 — Effective date § 11-6B-2 — Definitions § 11-6B-3 — Twenty thousand dollar homestead exemption allowed § 11-6B-4 — Claim for exemption; renewals; waiver of exemption § 11-6B-5 — Determination; notice of denial of claim or exemption § 11-6B-6 — Appeals procedure § 11-6B-7 — Property tax books § 11-6B-9 — Forms, instructions and regulations § 11-6C-1 — Inventory included within scope of article § 11-6C-2 — Method for determining market value of dealer vehicle inventory, dealer § 11-6C-3 — Owner to file return estimating market value § 11-6C-4 — Determination of tax on dealer vehicle inventory, daily passenger rental § 11-6C-5 — Intent of this article; Tax Commissioner to promulgate rules § 11-6D-1 — Legislative findings and purpose § 11-6D-2 — Definitions § 11-6D-3 — Credit allowed for alternative-fuel motor vehicles and qualified § 11-6D-4 — Eligibility for credit § 11-6D-5 — Amount of credit for alternative-fuel motor vehicles …and 20,888 more sections (see the sitemap or search in the app).
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