Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 13E: BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES/§ 11-13E-3b
West Virginia Statutes

§ 11-13E-3b — Application of credit after June 30, 1993

West Virginia·Ch. 11 TAXATION·Art. 13E BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES
Notwithstanding any other provision of this code to the contrary, for taxable years ending on and after July 1, 1993, the credits allowed under section three may not be applied to reduce the taxes imposed by articles fifteen and fifteen-a of this chapter.

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West Virginia § 11-13E-3b (Application of credit after June 30, 1993) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

1993 Reg. Sess., SB463

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 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
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
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