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 § 11-13E-3b
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 13EBUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES

This text of West Virginia § 11-13E-3b (Application of credit after June 30, 1993) 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 § 11-13E-3b (2026).

Text

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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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Repealed.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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Bluebook (online)
West Virginia § 11-13E-3b, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-13E-3b.