West Virginia Statutes
§ 31-14-13 — Exemption from payment of business and occupation taxes; treatment as banking institution for purposes of property taxation
Every corporation organized under the provisions of this article shall be exempt from payment or collection of the business and occupation tax as provided for by chapter eleven, article thirteen of the Code of West Virginia, 1931, as amended, upon the business done by it. Upon certification by the corporation to the State Tax Commissioner that it is a corporation organized under and pursuant to the provisions of this article, such corporation shall not be required to file annual or other returns under the requirements of said chapter and article. Every business development corporation organized under the provisions of this article shall be taxed as a banking institution for the purposes of article three, chapter eleven of this code.
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West Virginia § 31-14-13 (Exemption from payment of business and occupation taxes; treatment as banking institution for purposes of property taxation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
1972 Reg. Sess., HB1244; 1959 Reg. Sess., SB273
Nearby Sections
15
§ 31-1-100
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-101
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-102
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-103
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-104
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-105
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-106
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-107
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-108
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-109
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-110
Repealed. Acts, 2002 Reg. Sess., Ch. 25§ 31-1-111
Repealed. Acts, 2002 Reg. Sess., Ch. 25