A BILL to amend chapter seven of the code of West Virginia, one thousand nine hundred, thirty-one, as amended, by adding thereto a new article, designated article five-b; to amend chapter eight of said code by adding thereto a new article, designated article thirteen-c; to amend article one-c, chapter eleven of said code by adding thereto a new section, designated section one-c; to amend article five of said chapter by adding thereto a new section, designated section fifteen; to amend and reenact sections thirteen, fourteen, fifteen, eighteen, nineteen, twenty, twenty-one, twenty-two and twenty-three of article six of said chapter; to amend article six-d of said chapter by adding thereto a new section, designated section nine; to amend article six-f of said chapter by adding thereto a new section, designated section seven; to amend and reenact sections four, five, six, six-a, six-b, six-c, six-d, six-e, six-f, twelve, twelve-a, thirteen, sixteen, seventeen and twenty-four, article eight of said chapter; to further amend said article by adding thereto four new sections, designated section one-a, section two-a, section three-a and section twenty-three-a; to amend and reenact section two, article nine of said chapter; to amend and reenact section three, article ten of said chapter; to further amend said article by adding thereto a new section, designated section eleven-b; to amend and reenact sections one, twenty-six and seventy-five of article twelve of said chapter; to amend and reenact sections two-e and two-o, article thirteen of said chapter; to amend and reenact sections two, three and twenty-a, article thirteen-a of said chapter; to amend and reenact section three, article thirteen-b of said chapter; to further amend said article by adding there to a new section, designated section nineteen; to amend article thirteen-c of said chapter by adding thereto a new section, designated section seventeen; to amend article thirteen-d of said chapter by adding thereto a new section, designated section eleven; to amend article thirteen-e of said chapter by adding thereto a new section, designated section eight; to amend article thirteen-f of said chapter by adding thereto a new section, designated section six; to amend article thirteen-g of said chapter by adding thereto a new section, designated section six; to amend article thirteen-j of said chapter by adding thereto a new section, designated section thirteen; to amend article thirteen-k of said chapter by adding thereto a new section, designated section seven; to amend article thirteen-n of said chapter by adding thereto a new section, designated section thirteen; to amend article thirteen-q of said chapter by adding thereto a new section, designated section twenty-two; to amend article thirteen-r of said chapter by adding thereto a new section, designated section thirteen; to amend article thirteen-s of said chapter by adding thereto a new section, designated section eleven; to amend article fifteen of said chapter by adding thereto a new section, designated section thirty-four; to amend article fifteen-a of said chapter by adding thereto a new section, designated section thirty; to amend article nineteen of said chapter by adding thereto a new section, designated section thirteen; to amend article twenty-one of said chapter by adding thereto two new sections, designated section eight-i and section ninety-six; to amend article twenty-three of said chapter by adding thereto a new section, designated section twenty-nine; to amend article twenty-four of said chapter by adding thereto two new sections, designated section twenty-three-h and section forty-three; to amend article twenty-seven of said chapter by adding thereto a new section, designated section thirty-seven; to further amend said chapter eleven by adding thereto three new articles, designated article fifteen-c, twenty-one-a and twenty-eight; and to amend article three of chapter seventeen-a of said code by adding thereto a new section, designated section four-a, all relating generally to the comprehensive reform of the state's tax laws; granting county governments more flexibility in raising revenues; granting municipalities more flexibility in raising revenues; providing for the phase-out of the ad valorem taxation of tangible personal property; allocating the revenues from the ad valorem taxation of the property public service businesses exclusively to the state; prospectively terminating the alternate-fuel motor vehicle tax credit; prospectively terminating the special method for appraising qualified capital additions to manufacturing facilities; revising the allocation of the authority to lay levies of ad valorem property taxes; extending the applicability of the tax crimes and penalties act to the general excise tax, the progressive income tax and the business activities and profits tax; extending the applicability of the tax procedure and administration act to the general excise tax, the progressive income tax and the business activities and profits tax; increasing the rate of the tax on corporations with substantial land holdings and providing a credit against the tax for severance taxes paid; phasing out the business and occupation tax on the business of gas storage; phasing down the rate of the business and occupation tax on the business of generating or selling electricity; terminating the imposition of the tax on certain health care services; phasing out the telecommunications tax; prospectively terminating the credits for business investment and jobs expansion, industrial expansion and revitalization, research and development, certain housing development, management information services facilities, facilities producing coal-based liquids, aerospace facilities, coal loading facilities, reducing electric and natural gas utility rates for low-income customers, reducing telephone utility rates for low-income residential customers, neighbor investment and agricultural equipment; prospectively terminating the economic opportunity, strategic research and manufacturing investment tax credits; preserving the economic benefit of all terminated credits for taxpayers who gained entitlement to such credits prior to their termination; terminating the consumers sales and service tax and the use tax; imposing the general excise tax; terminating the soft drinks tax; terminating the personal income tax; imposing the progressive income tax; terminating the business franchise tax; terminating the corporation net income tax; phasing out the health care provider tax; imposing the business activities and profits tax; terminating the motor vehicle title privilege tax; and providing an effective date of all such enactments based on the voters' ratification of the Fair Taxation Amendment to the constitution of this state.
§7-5B-6. Order to impose add-on general excise tax or add-on progressive income tax.
§8-13C-6. Ordinance to impose add-on general excise tax or add-on progressive income tax.
§11-1C-1c. Phase-out of taxation of tangible personal property upon ratification of an amendment to the constitution authorizing the same.
§11-5-15. Repeal of personal property taxation by Fair Taxation Amendment.
§11-6-13. Apportionment of value among counties, districts and municipalities.
§11-6-15. Failure of officers to perform duties as to property of public service corporations.
§11-6-19. Accounting by sheriff for district and municipal taxes from public service corporations.
§11-6-21. Accounting for levies against public service corporations.
§11-6-22. Certification by auditor of amount chargeable to sheriff from levies against public service corporations; payment of amount due municipality.
ARTICLE 6F. SPECIAL METHOD FOR APPRAISING QUALIFIED CAPITAL ADDITIONS TO MANUFACTURING FACILITIES.
§11-6F-7. Prospective termination of special method; effective date.
§11-8-1a. Declarations of voters' intent in ratifying the Fair Taxation Amendment.
§11-8-2a. Legislative findings with respect to circumstances giving rise to the Fair Taxation Amendment.
§11-8-3a. Purposes of amendments to this article implementing changes in ad valorem taxation upon ratification of the Fair Taxation Amendment.
§11-8-6. Aggregate of taxes on different classifications; taxing units authorized to lay levies.
§11-8-6b. Maximum levies on each classification by county commissions; order of levies.
§11-8-6c. Maximum levies on each classification by county boards of education; order of levy; exceeding levy for school bond issues.
§11-8-6d. Maximum levies on each classification by municipalities; order of levy.
§11-8-6e. Effect on regular levy rate when appraisal results in tax increase; public hearings.
§11-8-6f. Effect on regular school board levy rate when appraisal results in tax increase.
§11-8-12. Levy estimate by board of education; certification and publication.
§11-8-12a. Adjourned session of board of education to hear objections to proposed levies; approval of estimate and levy by tax commissioner; first levy for bonded and other indebtedness and indebtedness not bonded, second for permanent improvement fund, then for current expenses.
§11-8-17. Special levy elections; notices; election officers; conduct of election; supplies; canvass of returns; form of ballot.
§11-8-24. Petition for review of findings of tax commissioner and levy order; notice of intention to file; intervention; hearing and findings; appeal to supreme court of appeals; refund if liens found excessive; recovery by action.
§11-10-11b. Administration of add-on general excise tax and add-on progressive income tax; commission authorized.
§11-13A-3. Imposition of tax or privilege of severing coal, limestone or sandstone, effective dates therefor; reduction of severance rate for coal mined by underground methods based on seam thickness.
§11-13A-20a. Dedication of tax.
§11-13B-3. Tax imposed on telecommunications businesses; effective date.
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 FACILITIES 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 13N. TAX CREDIT FOR NEW STEEL MANUFACTURING OPERATIONS AFTER JULY 1, 1998.
§11-15-34. Prospective termination of tax, preservation for prior periods.
§11-15A-30. Prospective termination of tax, preservation for prior periods.
§11-15C-4. Imposition of tax; debt owed to this state; allocation of obligations for charging, paying, collecting and remitting tax; rate of tax.
§11-15C-6. Vendor and purchaser must show sale or use exempt; presumption.
§11-15C-8. Exemptions; exceptions for sales of liquors and wines to private clubs.
§11-15C-15. Tax return and payment; installments; exception; annual return; credit; consolidated returns; extension.
§11-15C-20. Keeping and preserving of taxpayer records; nonresidents.
§11-15C-24. General procedure and administration; criminal penalties.
§11-19-13. Prospective termination of tax, preservation for prior periods.
§11-21-96. Prospective termination of tax, preservation for prior periods.
§11-21A-4. Rate of tax, applicability; effect of subsequent rate changes.
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Not over $40,000 | 5% of the taxable income; and |
Over $40,000 | $2,000.00 plus 6.5% of excess over $40,000. |
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Not over $20,000 | 5% of the taxable income; and |
Over $20,000 | $1,000.00 plus 6.5% of excess over $20,000. |
§11-21A-11. West Virginia adjusted gross income of resident individual.
§11-21A-12. Additional modification reducing federal adjusted gross income.
§11-21A-14. West Virginia personal exemptions of a resident individual.
§11-21A-17. West Virginia taxable income of resident estate or trust.
§11-21A-18. Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment.
§11-21A-30. Computation of tax on income of nonresidents and part-year residents.
§11-21A-31. West Virginia source income of nonresident individual.
§11-21A-32. Nonresident partners and shareholders of S corporations.
§11-21A-33. West Virginia source income of a nonresident estate or trust.
§11-21A-34. Share of a nonresident estate, trust or beneficiary in income from West Virginia sources.
§11-21A-36. Special case in which a nonresident need not file a West Virginia income tax return.
§11-21A-38. West Virginia source income of part-year resident individuals.
§11-21A-58. Requirements concerning returns, notices, records and statement.
§11-21A-72. Withholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts.
§11-23-29. Prospective termination of tax, preservation for prior periods.
§11-24-43. Prospective termination of tax, preservation for prior periods.
§11-28-3. Definitions of terms; general rule and specific terms defined.
§11-28-6. Special allocation and apportionment rules for financial organizations.
§11-28-7. Special apportionment formula for profits of transportation businesses.
§11-28-8. Imposition of tax; temporary initial rate of tax; short taxable years.
§11-28-12. Annual returns; special rule for nonprofit organizations; extensions of time.
§11-28-17. Requirements concerning content and signing of returns; notices, records and statements; criminal penalties; general procedure and administration.
ARTICLE 3. ORIGINAL AND RENEWAL OF REGISTRATION; ISSUANCE OF CERTIFICATES OF TITLE.