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1 - SUPERVISION

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1A - APPRAISAL OF PROPERTY

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1B - ADDITIONAL REVIEW OF PROPERTY

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1C - FAIR AND EQUITABLE PROPERTY VA

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2 - ASSESSORS

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3 - ASSESSMENTS GENERALLY

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4 - ASSESSMENT OF REAL PROPERTY

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5 - ASSESSMENT OF PERSONAL PROPERTY

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6 - ASSESSMENT OF PUBLIC SERVICE BU

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6A - POLLUTION CONTROL FACILITIES T

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6B - HOMESTEAD PROPERTY TAX EXEMPTI

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6C - SPECIAL METHOD FOR APPRAISING

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6D - ALTERNATIVE-FUEL MOTOR VEHICLE

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6E - SPECIAL METHOD FOR VALUATION O

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6F - SPECIAL METHOD FOR APPRAISING

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6G - ASSESSMENT OF INTERSTATE PUBLI

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6H - VALUATION OF SPECIAL AIRCRAFT

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6I - SENIOR CITIZEN PROPERTY TAX PA

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6J - SPECIAL METHOD FOR VALUATION O

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6K - ASSESSMENT OF INDUSTRIAL PROPE

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7 - CAPITATION TAXES

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7D - VOLUNTARY TRANSFER FROM TEACHE

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8 - LEVIES

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8A - COUNTY-WIDE LEVY FOR DISTRICT

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9 - CRIMES AND PENALTIES

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10 - WEST VIRGINIA TAX PROCEDURE A

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10A - WEST VIRGINIA OFFICE OF TAX

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10B - TAX PENALTY AND ADDITIONS TO

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10C - BENEFITS-FUNDED PURCHASING

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10D - TAX AMNESTY PROGRAM

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10E - TAX SHELTER VOLUNTARY COMPLI

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11 - ESTATE TAXES

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11A - INTERSTATE COMPROMISE OF INH

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11B - INTERSTATE ARBITRATION OF IN

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12 - BUSINESS REGISTRATION TAX

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12A - ANNUAL TAX ON INCOMES OF CER

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12B - MINIMUM SEVERANCE TAX ON COA

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12C - CORPORATE LICENSE TAX

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12D - ESTABLISHMENT OF OFFICE OF B

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13 - BUSINESS AND OCCUPATION TAX

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13A - SEVERANCE AND BUSINESS PRIVI

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13AA - COMMERCIAL PATENT INCENTIVE

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13B - TELECOMMUNICATIONS TAX

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13BB - WEST VIRGINIA INNOVATIVE M

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13C - BUSINESS INVESTMENT AND JOBS

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13CC - ENERGY INTENSIVE INDUSTRIAL

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13D - TAX CREDITS FOR INDUSTRIAL E

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13E - BUSINESS AND OCCUPATION TAX

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13F - BUSINESS AND OCCUPATION TAX

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13G - TAX CREDIT FOR REDUCING TELE

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13H - BUSINESS AND OCCUPATION TAX

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13I. TAX CREDIT FOR EMPLOYING FORM

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13J - NEIGHBORHOOD INVESTMENT PROG

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13K - TAX CREDIT FOR AGRICULTURAL

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13L - THE NATURAL GAS INDUSTRY JOB

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13M - TAX CREDIT FOR NEW VALUE-ADD

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13N - TAX CREDIT FOR NEW STEEL MAN

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13O - TAX CREDIT FOR NEW ALUMINUM

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13P - TAX CREDIT FOR MEDICAL LIABI

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13Q - ECONOMIC OPPORTUNITY TAX CRE

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13R - STRATEGIC RESEARCH AND DEVEL

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13S - MANUFACTURING INVESTMENT TAX

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13T - TAX CREDIT FOR COMBINED CLAI

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13U - HIGH-GROWTH BUSINESS INVESTM

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13V - WORKERS' COMPENSATION DEBT R

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13W - APPRENTICESHIP TRAINING TAX

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13X - WEST VIRGINIA FILM INDUSTRY

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13Y THE WEST VIRGINIA MANUFACTURI

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13Y - THE WEST VIRGINIA MANUFACTUR

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13Z - RESIDENTIAL SOLAR ENERGY TAX

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14 - GASOLINE AND SPECIAL FUEL EXC

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14A - MOTOR CARRIER ROAD TAX

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14B - INTERSTATE FUEL TAX AGREEMEN

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14C - MOTOR FUEL EXCISE TAX

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15 - CONSUMERS SALES AND SERVICE T

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15A - USE TAX

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15B - STREAMLINED SALES AND USE TA

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16 - NONINTOXICATING BEER

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17 - TOBACCO PRODUCTS EXCISE TAX A

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18 - EXCISE TAX ON USE, CONSUMPTIO

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19 - SOFT DRINKS TAX

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20 - RECIPROCAL ENFORCEMENT

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21 - PERSONAL INCOME TAX

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22 - EXCISE TAX ON PRIVILEGE OF TR

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23 - BUSINESS FRANCHISE TAX

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24 - CORPORATION NET INCOME TAX

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25 - TAX RELIEF FOR ELDERLY HOMEOW

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26 - HEALTH CARE PROVIDER MEDICAID

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27 - HEALTH CARE PROVIDER TAXES

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CHAPTER 11. TAXATION.
§11-13I-1. Legislative purpose.
The Legislature finds and declares that the Colin Anderson Center employees were good employees and performed a valuable service for the residents of the center, and the public comments regarding the closure of Colin Anderson indicated that the main objection to the closure was the care which the residents of Colin Anderson would receive elsewhere. In recognition of the expertise of these employees and their dedication to their duties and the people whom they cared for, the Legislature finds that it is in the best interests of the state to encourage the employment of those persons who are unemployed as a result of the closing of the Colin Anderson Center.

§11-13I-2. Credit allowed; amount and duration of credit;

recapture of credit and effective date.
(a) There shall be allowed to eligible taxpayers a credit against the taxes imposed in articles twenty-one, twenty-three and twenty-four of this chapter. For the purpose of this article, "eligible taxpayer" means a person, firm, partnership, corporation or other entity who employs a person or persons who lost his or her job as a result of the closure of the Colin Anderson Center. Such credit shall be in an amount equal to one half of the cost to the state of unemployment compensation which shall be determined based on the unemployment compensation cost to the state of an employee who earns twenty-one thousand dollars per year and shall be further determined as if such person was unemployed for and drew a full sixteen weeks of unemployment benefits. In the event an eligible taxpayer employs more than one such person, the credit allowed shall be multiplied by the number of persons so employed.

(b) The credit set forth in this article shall apply to personal income tax liabilities, corporation net income tax liabilities and business franchise tax liabilities arising after the thirty-first day of December, one thousand nine hundred ninety-five. The credit established in this article shall expire and may not be claimed for those tax years ending after the thirty-first day of December, two thousand, and in order to claim this credit an eligible taxpayer shall have employed a person who lost his or her job after the thirty-first day of December, one thousand nine hundred ninety-five, as a result of the closing of Colin Anderson Center and must be employed after said date and prior to the thirty-first day of December, one thousand nine hundred ninety-nine.

(c) As a condition of receiving the credit established in this article, the eligible taxpayer shall employ the person or persons for a period of time at least equal to one year. In the event such person is employed for less than one year the credit herein shall be recaptured at the rate of twenty percent of the dollar value of the credit for each month under twelve months the person works.

§11-13I-3. Application of credit; limitation of credit; tax

commissioner to promulgate forms and legislative rule; notice of credit.
(a) The credit allowed in this article shall be first applied to a taxpayer's business franchise tax liability, and then to either the taxpayer's personal income tax liability or corporation net income tax liability, as the case may be.

(b) The credit allowed in this article shall not exceed ten thousand dollars per year and shall not be refundable, nor carried forward nor backward to other tax years.

(c) The state tax commissioner shall promulgate legislative rules pursuant to chapter twenty-nine-a of this code regarding the applicability, method of claiming of the credit, recapture of the credit and documentation necessary to claim the credit herein allowed.

(d) The state tax commissioner shall develop a written notice setting forth the availability of this credit and shall transmit this notice to the department of health and human resources to be distributed to potential employers of the Colin Anderson Center to make such employers aware of the tax credit allowed herein. The department of health and human resources shall distribute notice of the credit allowed herein as widely as possible to potential employers.