West Virginia § 11-13-3b Definitions; reduction allowed in tax due; how computed

West Virginia Statutes

§ 11-13-3b — Definitions; reduction allowed in tax due; how computed

West Virginia § 11-13-3b

Ch. 11TAXATION

Art. 13BUSINESS AND OCCUPATION TAX

This text of West Virginia § 11-13-3b (Definitions; reduction allowed in tax due; how computed) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-13-3b (2026).

Text

When used in this section, the phrase "normal tax" means the tax computed by the application of rates against values or gross income as set forth in sections two-a to two-m, inclusive, in this article, less the amount of the annual exemption for the period actually engaged in business.

The normal tax shall be computed by the application of rates against values or gross income as set forth in sections two-a to two-m, inclusive, of this article, less the amount of the annual exemption allowed and determined under section three of this article.

The surtax shall be computed by the application of the surtax rate against gross income as set forth in section two-k of this article.

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When used in this section, the phrase "normal tax" means the tax computed by the application of rates against values or gross income as set forth in sections two-a to two-m, inclusive, in this article, less the amount of the annual exemption for the period actually engaged in business.

The normal tax shall be computed by the application of rates against values or gross income as set forth in sections two-a to two-m, inclusive, of this article, less the amount of the annual exemption allowed and determined under section three of this article.

The surtax shall be computed by the application of the surtax rate against gross income as set forth in section two-k of this article.

Legislative History

1983 Reg. Sess., SB310; 1978 Reg. Sess., SB163; 1975 Reg. Sess., SB285; 1971 Reg. Sess., HB1078; 1959 Reg. Sess., SB157; 1958 Reg. Sess., SB35; 1955 Reg. Sess., SB261; 1943 Reg. Sess., SB170