Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT

  1. Series 110-01 - Appraisal Of Property For Periodic Statewide Reappraisals For Ad Valorem Property Tax Purposes (§ 110-1-1 to 110-1-11)
  2. Series 110-01A - Valuation Of Farmland And Structures Situated Thereon For Ad Valorem Property Tax Purposes (§ 110-1A-1 to 110-1A-2)
  3. Series 110-01B - Listing Of Interests In Natural Resources For Purposes Of 1st Statewide Reappraisal (§ 110-1B-1 to 110-1B-3)
  4. Series 110-01C - Guidelines For Assessors To Assure Fair And Uniform NonUtility Personal Property Values (§ 110-1C-1 to 110-1C-5)
  5. Series 110-01D - Review By circuit court On certiorari (§ 110-1D-1 to 110-1D-9)
  6. Series 110-01E - Review of Appraisals by the County Commission Sitting as an Administrative Appraisal Review Board (§ 110-1E-1 to 110-1E-6)
  7. Series 110-01F - Additional review And implementation Of property appraisals (§ 110-1F-1 to 110-1F-18)
  8. Series 110-01G - Review By circuit court On certiorari (§ 110-1G-1 to 110-1G-3)
  9. Series 110-01H - Value Of Timberland And Managed Timberland (§ 110-1H-1 to 110-1H-14)
  10. Series 110-01I - Valuation Of Active And Reserve Coal Property For Ad Valorem Property Tax Purposes (§ 110-1I-1 to 110-1I-4)
  11. Series 110-01J - Valuation of Producing and Reserve Oil, Natural Gas Liquids, and Natural Gas for Ad Valorem Property Tax Purposes (§ 110-1J-1 to 110-1J-11)
  12. Series 110-01K - Valuation Of Natural Resources other Than Coal, Oil Or Natural Gas For Ad Valorem Property Tax Purposes (§ 110-1K-1 to 110-1K-5)
  13. Series 110-01M - Valuation Of Public Utility Property For Ad Valorem Property Tax Purposes (§ 110-1M-1 to 110-1M-6)
  14. Series 110-01N - Valuation Of vehicles, watercraft, And aircraft For ad valorem property tax purposes (§ 110-1N-1 to 110-1N-7)
  15. Series 110-01P - Valuation of Commercial and Industrial Real and Personal Property for Ad Valorem Property Tax Purposes (§ 110-1P-1 to 110-1P-3)
  16. Series 110-01Q - Appointment of Special Assessors by State Tax Commissioner (§ 110-1Q-1 to 110-1Q-5)
  17. Series 110-02 - Electronic Data Processing System Network For Property Tax Administration (§ 110-2-1 to 110-2-6)
  18. Series 110-03 - Exemption Of property from ad valorem property taxation (§ 110-3-1 to 110-3-35)
  19. Series 110-03B - Procedures For when The tax commission orders A county assessor Or county commission Or both To comply with tax assessments (§ 110-3B-1 to 110-3B-11)
  20. Series 110-04 - Valuation Of Percentage Of Completion Of Improvements And Infrastructure Development In A Recorded Plan Or Plat (§ 110-4-1 to 110-4-7)
  21. Series 110-06 - Pollution Control Facilities (§ 110-6-1 to 110-6-8)
  22. Series 110-06A - Solid Waste Assessment Fee (§ 110-6A-1 to 110-6A-19)
  23. Series 110-06D - Alternative-Fuel Motor Vehicle Tax Credit (§ 110-6D-1 to 110-6D-3)
  24. Series 110-06F - Property Tax Valuation Of Certain Manufacturing Property (§ 110-6F-1 to 110-6F-8)
  25. Series 110-08 - Revision Of levy estimates (§ 110-8-1 to 110-8-3)
  26. Series 110-09 - Tax Map Sales (§ 110-09-1 to 110-09-3)
  27. Series 110-10 - Exceptions To confidentiality Of taxpayer information, disclosure Of certain taxpayer information (§ 110-10-1 to 110-10-5s)
  28. Series 110-10B - Payment Of Taxes By Credit Card Or Debit Card (§ 110-10B-1 to 110-10B-8)
  29. Series 110-10D - Use and Acceptance of Electronic Records (§ 110-10D-1 to 110-10D-9)
  30. Series 110-10E - Tax Shelter Voluntary Compliance Program (§ 110-10E-1 to 110-10E-11)
  31. Series 110-10F - Payment of Taxes by Electronic Funds Transfer (§ 110-10F-1 to 110-10F-18)
  32. Series 110-10G - Alternative Resolution Of Tax Disputes (§ 110-10G-1 to 110-10G-5)
  33. Series 110-10H - Tax Amnesty Program Of 2004 (§ 110-10H-1 to 11-10-3)
  34. Series 110-10J - Abusive Tax Shelters (§ 110-10J-1 to 110-10J-8)
  35. Series 110-10K - Combined Returns Pursuant To an Investigation By The Tax Commissioner (§ 110-10K-1 to 110-10K-4)
  36. Series 110-10L - Claiming Tax Refund or Credit (§ 110-10L-1 to 110-10L-7)
  37. Series 110-11 - Inheritance And Transfer Tax (§ 110-11-1 to 110-11-3)
  38. Series 110-12A - Annual Tax On Incomes Of Certain Carriers (§ 110-12A-1 to 110-12A-17)
  39. Series 110-12B - Registration Of Transient Vendors (§ 110-12B-1 to 110-12B-10)
  40. Series 110-12C - Preference For Determining Successful Bids (§ 110-12C-1 to 110-12C-9)
  41. Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes (§ 110-12D-1 to 110-12D-16)
  42. Series 110-13 - Business And Occupational Tax (§ 110-13-1 to 110-13-27)
  43. Series 110-13A - Severance Tax (§ 110-13A-1 to 110-13A-24)
  44. Series 110-13AA - Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes (§ 110-13AA-1 to 110-13AA-6)
  45. Series 110-13AB - Reduced Severance Tax Rates For Thin Seams Of Coal (§ 110-13AB-1 to 110-13AB-4)
  46. Series 110-13AC - Reduced Severance Tax Rates for Thermal or Steam Coal (§ 110-13AC-1 to 110-13AC-7)
  47. Series 110-13B - Telecommunications Tax (§ 110-13B-1 to 110-13B-16)
  48. Series 110-13C - Business Investment And Jobs Expansion Tax Credit, Corporation Headquarters Relocation Tax Credit, Sma (§ 110-13C-1 to 110-13C-15C)
  49. Series 110-13DD - Farm-To-Food Bank Tax Credit (§ 110-13DD-1 to 110-13DD-7)
  50. Series 110-13FF - Tax Credit For Providing Vehicles To low-Income Workers (§ 110-13FF-1 to 110-13FF-11)
  51. Series 110-13GG - Downstream Natural Gas Manufacturing Investment Tax Credit (§ 110-13GG-1 to 110-13GG-17)
  52. Series 110-13I - Tax Credit For Employing Former Members Of Colin Anderson Center (§ 110-13I-1 to 110-13I-6)
  53. Series 110-13II - High-Wage Growth Business Tax Credit (§ 110-13II-1 to 110-13II-4)
  54. Series 110-13J - Tax Credit For Qualified Agricultural Equipment (§ 110-13J-1 to 110-13J-4)
  55. Series 110-13KK - West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers (§ 110-13KK-1 to 110-13KK-16)
  56. Series 110-13M - Tax Credits For New Value-Added Wood Manufacturing Facilities (§ 110-13M-1 to 110-13M-8)
  57. Series 110-13N - Tax Credits For New Steel, Aluminum And Polymer Manufacturing Operations (§ 110-13N-1 to 110-13N-7)
  58. Series 110-13P - Tax Credit For Medical Malpractice Insurance Premiums (§ 110-13P-1 to 110-13P-8)
  59. Series 110-13Q - Commercial Patent Incentives Tax Credit (§ 110-13Q-1 to 110-13Q-8)
  60. Series 110-13X - West Virginia Film Industry Investment Act (§ 110-13X-1 to 110-13X-10)
  61. Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes (§ 110-14-1 to 110-14-30)
  62. Series 110-14B - International Fuel Tax Agreement (§ 110-14B-1 to 110-14B-6)
  63. Series 110-14C - Motor Fuel Excise Tax (§ 110-14C-1 to 110-14C-8)
  64. Series 110-15 - Consumer Sales And Service Tax And Use Tax (§ 110-15-1 to 110-15-130)
  65. Series 110-15A - Baby-Sitting Services Exemption (§ 110-15A-1 to 110-15A-4)
  66. Series 110-15B - Nails And Fencing Exemption For Commercial Production Of Agricultural Product (§ 110-15B-1 to 110-15B-4)
  67. Series 110-15C - Consumer Sales and Service Tax and Use Tax - Drugs, Durable Medical Goods, Mobility Enhancing Equipment and Prosthetic Devices Per Se Exemption; Motor Vehicles Per Se Exemption (§ 110-15C-1 to 110-15C-4)
  68. Series 110-15D - Services Of Certain Community-Based Nonprofit Service Organizations Exempt from Tax (§ 110-15D-1 to 110-15D-4)
  69. Series 110-15F - Sales Tax Holiday (§ 110-15F-1 to 110-15F-18)
  70. Series 110-15H - Consumer Sales And Service Tax And Use Tax - Reduced Sales Tax On Food (§ 110-15H-1 to 110-15H-6)
  71. Series 110-15I - Consumers Sales And Service Tax And Use Tax - Executive Orders Declaring Emergency And Exempting from Tax Mobile Homes And Similar Units And Building Materials Used And Consumed In Repair Or Replacement Of Residences And Businesses Damaged In A Disaster (§ 110-15I-1 to 110-15I-6)
  72. Series 110-15J - Per se Exemption For Purchases By Contractors Performing Contracting For Government-owned Water Or Sewer Utilities Or Public Service District Water Or Sewer Utilities (§ 110-15J-1 to 110-15J-8)
  73. Series 110-15K - Aircraft Operated Under A Fractional Ownership Program (§ 110-15K-1 to 110-15K-5)
  74. Series 110-15L - Exemption for Repair, Remodeling, and Maintenance of Aircraft (§ 110-15L-1 to 110-15L-5)
  75. Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax (§ 110-15M-1 to 110-15M-10)
  76. Series 110-16 - Bingo (§ 110-16-1 to 110-16-31)
  77. Series 110-16A - On-Line Bingo and Raffles (§ 110-16A-1 to 110-16A-10)
  78. Series 110-17 - Tobacco Products Excise Tax (§ 110-17-1 to 110-17-15)
  79. Series 110-17A - Tobacco Products Excise Tax On Floorstocks (§ 110-17A-1 to 110-17A-3)
  80. Series 110-19 - Soft Drink Tax (§ 110-19-1 to 110-19-15)
  81. Series 110-21 - Personal Income Tax (§ 110-21-1 to 110-21-82)
  82. Series 110-21A - Personal Income Tax Low Income Exclusion (§ 110-21A-1 to 110-21A-6)
  83. Series 110-21B - Citizen Tax Credit for Property Taxes Paid (§ 110-21B-1 to 110-21B-7)
  84. Series 110-21C - Method of Claiming the Qualified Rehabilitated Buildings Investment Credit (§ 110-21C-1 to 110-21C-6)
  85. Series 110-21D - Residential Solar Energy Tax Credit (§ 110-21D-1 to 110-21D-11)
  86. Series 110-21F - The Coal Severance Tax Rebate (§ 110-21F-1 to 110-21F-13)
  87. Series 110-22 - Property Transfer Tax (§ 110-22-1 to 110-22-7)
  88. Series 110-23 - Business Franchise Tax (§ 110-23-1 to 110-23-28)
  89. Series 110-24 - Corporation Net Income Tax (§ 110-24-1 to 110-24-27)
  90. Series 110-26 - Municipal Business And Occupational Tax (§ 110-26-1 to 110-26-16)
  91. Series 110-27 - Service Of Notice (§ 110-27-1 to 110-27-2)
  92. Series 110-28 - Municipal Sales and Service and Use Tax Administration (§ 110-28-1 to 110-28-8)
  93. Series 110-29 - Special Reclamation Tax Credit (§ 110-29-1 to 110-29-6)
  94. Series 110-35 - Charitable Raffle Boards And Games (§ 110-35-1 to 110-35-13)
  95. Series 110-36 - Preneed Cemetery Companies (§ 110-36-1 to 110-36-19)
  96. Series 110-37 - Charitable Raffles (§ 110-37-1 to 110-37-29)
  97. Series 110-39 - Electronic Filing And Payment Of Special District Excise Tax (§ 110-39-1 to 110-39-5)
  98. Series 110-40 - Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal or Magistrate Court Costs (§ 110-40-1 to 110-40-6)
  99. Series 110-41 - Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax (§ 110-41-1 to 110-41-6)
  100. Series 110-42 - Personnel Rule for the Tax Division (§ 110-42-1 to 110-42-20)
  101. Series 110-43 - Special Valuation Method for Certain Wireless Technology Property (§ 110-43-1 to 110-43-6)
  102. Series 110-49 - Administration of Tax on Purchases of Wine and Liquor (§ 110-49-1 to 110-49-6)
  103. Series 110-50A - Exchange of Information Agreement Between Tax Division and Division of Environmental Protection (Repealed) (§ 110-50A-1 to 110-50A-3)
  104. Series 110-50B - Exchange of Information Agreement Between the State Tax Division and the Alcohol Beverage Control Administration (Repealed) (§ 110-50B-1 to 110-50B-3)
  105. Series 110-50C - Exchange of Information Pursuant to Written Agreement (§ 110-50C-1 to 110-50C-5)
  106. Series 110-50D - Exchange of Information Agreement Between the Commissioner of the Tax Div. of the Dept of Revenue and the Commissioner of the Div. of Labor of the Dept of Commerce, the Commissioner of the Insurance Commission of the Dept of Revenue (Repealed) (§ 110-50D-1 to 110-50D-3)
  107. Series 110-50E - Exchange of Information Agreement Between the State Tax Department and the West Virginia Lottery (Repealed) (§ 110-50E-1 to 110-50E-3)
  108. Series 110-50F - Exchange of Information Agreement Between the State Tax Department and the Office of the State Fire Marshal (Repealed) (§ 110-50F-1 to 110-50F-3)
  109. Series 110-50G - Exchange Of Information Agreement Between The State Tax Department And The Department Of Commerce, The Department Of Transportation And The Department Of Environmental Protection (§ 110-50G-1 to 110-50G-3)

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