reglab/housing_qa huggingface dataset:
WV Code § 11-13KK-17 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13KK. West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers|§11-13KK-17. Effective Date

The credit allowed by this article is allowable for qualified investment property placed in service or use on or after July 1, 2021, subject to the rules contained in 11-13KK-1 et seq. of this code and rules promulgated by the Tax Commissioner pursuant to 29A-3-1 et seq. of this code.
WV Code § 11-13LL-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-1. Short Title

This article may be cited as the "West Virginia Industrial Advancement Act."
WV Code § 11-13LL-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-2. Legislative Findings and Purpose

The Legislature finds that the location of new labor and capital intensive heavy industrial facilities in this state, and the expansion, growth and revitalization of labor and capital intensive heavy industrial facilities in this state is in the public interest and promotes the general welfare of the people of this state.
WV Code § 11-13LL-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-6. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed

Disposition of property or cessation of use. If during any taxable year, property with respect to which a tax credit has been allowed under this article:(a) Is disposed of prior to the end of its useful life, as determined under 11-13LL-5 of this code; or(b) Ceases to be used in an industrial facility of the taxpayer in this state prior to the end of its useful life, as determined under 11-13LL-5 of this code, then the unused portion of the credit allowed for such property is forfeited for the taxable year and all ensuing years. Except when the property is damaged or destroyed by fire, flood, storm or other casualty, or is stolen, the taxpayer shall redetermine the amount of credit allowed in all earlier years by reducing the applicable percentage of cost of the property allowed under 11-13LL-5 of this code, to correspond with the percentage of cost allowable for the period of time that the property was actually used in manufacturing activity as part of an industrial facility of the taxpayer. The taxpayer must then file a reconciliation statement with its annual return filed under 11-24-1 et seq. or 11-21-1 et seq. of this code, for the year in which the forfeiture occurs and pay any additional taxes owed due to reduction of the amount of credit allowable for the earlier years, plus interest and any applicable penalties.
WV Code § 11-13LL-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-7. Transfer of Property Purchased for Manufacturing Investment to Successors

(a) Mere change in form of business. Property may not be treated as disposed of under section six of this article, by reason of a mere change in the form of conducting the business as long as the property is retained in a business in this state for use in the activity of manufacturing in an industrial facility in West Virginia, and the taxpayer retains a controlling interest in the successor business. In this event, the successor business is allowed to claim the amount of credit still available with respect to the property or industrial facility transferred, and the taxpayer (transferor) may not be required to redetermine the amount of credit allowed in earlier years. (b) Transfer or sale to successor. Property will not be treated as disposed of under 11-13LL-6 of this code by reason of any transfer or sale to a successor business which continues to use the property in manufacturing in an industrial facility in West Virginia. Upon transfer or sale, the successor shall acquire the amount of credit that remains available under this article for each subsequent taxable year, and the taxpayer (transferor) shall not be required to redetermine the amount of credit allowed in earlier years. Upon transfer or sale, the successor shall acquire the amount of credit that remains available under this article for each taxable year subsequent to the taxable year of the transferor during which the transfer occurred and, for the year of transfer, an amount of annual credit for the year in the same proportion as the number of days remaining in the transferors taxable year bears to the total number of days in the taxable year.
WV Code § 11-13LL-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-8. Identification of Investment Credit Property

(a) Every taxpayer who claims credit under this article shall maintain sufficient records to establish the following facts for each item of property purchased for manufacturing investment:(1) Its identity;(2) Its actual or reasonably determined cost;(3) Its depreciation life;(4) The month and taxable year in which it was placed in service;(5) The amount of credit taken; and(6) The date it was disposed of or otherwise ceased to be property purchased for manufacturing investment.(b) Every taxpayer who claims credit under this article shall also maintain sufficient records to establish the number and types of new jobs, if any, created, the wages and benefits paid to employees filling the new jobs and the duration of each job.
WV Code § 11-13LL-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-9. Failure to Keep Records of Property Purchased for Manufacturing Investment

A taxpayer who does not keep the records required for property purchased for manufacturing investment, is subject to the following rules:(a) A taxpayer is treated as having disposed of, during the taxable year, any property purchased for manufacturing investment which the taxpayer cannot establish was still on hand and used in manufacturing activity in this state at the end of that year; and(b) If a taxpayer cannot establish when property purchased for manufacturing investment reported for purposes of claiming this credit returned during the taxable year was placed in service, the taxpayer is treated as having placed it in service in the most recent prior year in which similar property was placed in service, unless the taxpayer can establish that the property placed in service in the most recent year is still on hand and used in manufacturing activity at the end of that year. In that event, the taxpayer will be treated as having placed the returned property in service in the next most recent year.
WV Code § 11-13LL-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-10. Rule-Making

(a) In order to effectuate the purposes of this article, the Tax Commissioner may promulgate procedural rules, interpretive rules and legislative rules, including emergency rules, or any combination thereof, in accordance with 29A-3-1 et seq. of this code.(b) In order to effectuate the purposes of this article, the Department of Economic Development or any agency, division or subdivision thereof, may promulgate procedural rules, interpretive rules and legislative rules, including emergency rules, or any combination thereof, in accordance with 29A-3-1 et seq. of this code.
WV Code § 11-13LL-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-11. Application of the West Virginia Tax Procedure and Administration Act and West Virginia Tax Crimes and Penalties Act

The provisions of this article are subject to the West Virginia Tax Procedure and Administration Act, set forth in 11-10-1 et seq. of this code, and the West Virginia Tax Crimes and Penalties Act, set forth in 11-9-1 et seq. of this code, as if the provisions thereof were set forth in extenso in this article.
WV Code § 11-13LL-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-12. Effective Date

This article shall be effective for corporate net income tax years and personal income tax years beginning on and after January 1, 2022, with retrospective effective back to such date.
WV Code § 11-13LL-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-13. Consumers Sales and Service Tax and Use Tax Exemption for Certificate Holders and for Construction Contractors

(a) Notwithstanding the provisions of 11-15-1 et seq. and 11-15A-1 et seq. of this code and notwithstanding the provisions of 11-15-8d of this code, or any other provision of this code, purchases of building materials, tangible personal property, and services by a construction contractor or construction subcontractor or by an eligible certificate holder, used in the construction of a qualified labor intensive heavy industrial manufacturing project facility and any property, structure or facility located on and within the property boundaries of a qualified labor intensive heavy industrial manufacturing project facility, certified pursuant to the provisions of this article, or outside the property boundaries of a qualified labor intensive heavy industrial manufacturing project facility but owned 50 percent or more by such eligible certificate holder, are exempt from the taxes imposed by 11-15-1 et seq. and 11-15A-1 et seq. of this code. The exemption authorized under this section applies to purchases of building materials, and tangible personal property incorporated into certified project buildings and structures during construction, and to purchases of services used in construction of certified project buildings and structures. The exemption authorized under this section also applies to those structures and facilities located outside the qualified labor intensive heavy industrial manufacturing project property that are not used in manufacturing, and which may be ancillary, incidental, convenient or remote to the manufacturing activity.(b) Purchases of services, materials and tangible personal property for repairs, maintenance and refurbishment of project property enumerated in subsection (a) are exempt from the taxes imposed by 11-15-1 et seq. and 11-15A-1 et seq. of this code.(c) The exemptions authorized under this section also apply to exempt purchases enumerated herein from the municipal consumers sales and service tax and use tax.(d) Purchases of gasoline and special fuel or any other fuel or means of power for a motor vehicle or any other machine, apparatus or engine, are not exempt under the provisions of this section. (e) Purchases subject to the consumers sales and service tax and use tax under the provisions of 11-15-3c of this code related to motor vehicle sales are not exempt under the provisions of this section. (f) Purchases subject to a special district excise tax under 7-22-1 et seq. or 8-38-1 et seq. of this code are exempt under the provisions of this section.
WV Code § 11-13LL-14 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13LL. Industrial Advancement Act|§11-13LL-14. Certain Taxes Prohibited

Notwithstanding any other provision of this code, municipalities may not impose any business and occupation tax, excise tax, sales or use tax, license tax, license fee, amusement tax, public utilities tax, consumption tax franchise tax, or any other municipal tax or municipal fee on persons who hold a current certification issued under this article. This exclusion does not apply to ad valorem property tax.
WV Code § 11-14-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-1. Short Title; Arrangement of Sections or Portions of Article

This article shall be known and may be cited as the "Gasoline and Special Fuel Excise Tax Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or portion of this article.
WV Code § 11-14-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-3. Imposition of Tax

There is hereby levied an excise tax of fifteen and one-half cents per gallon on all gasoline or special fuel, which tax shall be computed in accordance with the appropriate measure of tax as prescribed in this article: Provided, That beginning May 1, 1993, the tax levied by this article is twenty and one-half cents per gallon: Provided, however, That on and after August 1, 2007, the tax levied by this article is fifteen and one-half cents per gallon.
WV Code § 11-14-3a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-3a. Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory

It is hereby declared to be the intent of the Legislature that one rate of excise tax shall be applicable to all quantities of gasoline or special fuel in this state on and after the effective date of any increase in the rate of such tax. Any gasoline or special fuel on hand or in inventory on the effective date of any rate increase is hereby deemed to have been purchased or received on such date.Every distributor, retail dealer or importer subject to the tax imposed under this article, who, on the effective date of any rate increase, has on hand or in inventory any gasoline or special fuel upon which tax or any portion thereof has been previously accrued or paid, shall, within thirty days after such effective date, take a physical inventory and file a report thereof with the commissioner, in the form prescribed by him and shall pay to the commissioner at the time of filing such report any additional tax due under an increased rate.
WV Code § 11-14-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-4. Computation of Tax

(a) Measure of tax.(1) A distributor or producer shall use as the measure of tax all actual metered gallons of gasoline and all actual metered gallons of special fuel withdrawn from storage within this state for use, or for the sale for use, as fuel in an internal combustion engine, or that is sold, transferred or delivered to its company operated retail storage or any other retail station or user wherein the storage is for use or for the sale for use as fuel in an internal combustion engine.(2) A retail dealer, or importer, or user shall use as the measure of tax all actual metered gallons of gasoline and all actual metered gallons of special fuel, not previously included in the measure of tax, received into such person's storage within this state wherein the storage is for use or for the sale for use as gasoline or special fuel in an internal combustion engine, or is used by him as fuel in an internal combustion engine.(3) A person who is not a distributor or producer, retail dealer, importer, or user shall use as the measure of tax all actual metered gallons of gasoline or special fuel subject to tax under this article and not previously included in the measure of tax by him or any other person.(b) Exemptions. -- There may be subtracted from the measure of tax determined under subsection (a) of this section, to the extent included in the measure:(1) The actual metered gallons of gasoline and special fuel that are exempt under section five of this article from the tax imposed by this article; and(2) The actual metered gallons of gasoline and special fuel sold by a distributor or producer that are exempt under sections five-a and five-b of this article from the tax imposed by this article.(c) This article shall not be construed to require the inclusion in the measure of tax of any gasoline or special fuel previously included in the measure of tax upon which the tax has been previously paid.(d) The tax imposed by this article shall be in addition to all other taxes of whatever character imposed by any other provisions of law.
WV Code § 11-14-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-6. Gasoline or Special Fuel Exported or in Interstate Commerce; Distributors or Producers May Pay Tax Shipments Into State

This article shall not be construed to require the inclusion in the computation of tax of a distributor or producer, retail dealer, or importer, of any gasoline or special fuel when the same is exported by a person from this state to another state or nation or territories or possessions thereof, nor to require the inclusion in the computation of tax of any gasoline or special fuel shipped in interstate commerce while the same is in transportation; but the gallonage of gasoline or special fuel shipped from another state shall be included in the computation of tax as required by this article after the same shall have been divested of its interstate character: Provided, That distributors making shipments of gasoline or special fuel into this state may, as a matter of convenience to purchasers located in this state, assume and pay the tax imposed by this article when written permission so to do is first obtained from the commissioner.
WV Code § 11-14-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-8. Tax Due

The tax hereby imposed by this article shall be paid by each taxpayer on or before the last day of each calendar month by check, bank draft, certified check or money order, payable to the commissioner, for the amount of tax due, if any, for the preceding month.
WV Code § 11-14-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-10. Refund of Taxes Illegally Collected, etc.; Refund for Gallonage Exported or Lost Through Casualty or Evaporation; Change of Rate; Petition for Refund

The commissioner is hereby authorized to refund from the funds collected under the provisions of this article any tax, interest, additions to tax or penalties which have been erroneously or illegally collected from any person.If any distributor or producer, retail dealer or importer, while he shall be the owner thereof, loses any gallons of gasoline or special fuel through fire, lightning, breakage, flood or other casualty, which gallons have been previously included in the tax by or for such person, he shall be refunded a sum equal to the amount of the tax paid upon such gallons so lost.Any distributor or producer, retail dealer or importer or other person who purchases or receives gasoline or special fuel in this state upon which the tax imposed by this article has been paid, and who subsequently exports the same from this state (except in a supply tank), shall be entitled to a refund for the amount of tax paid.Any dealer as defined in section two, article eleven-c, chapter forty-seven of the code, who purchases or receives gasoline or special fuel in this state upon which the tax imposed by this article has been paid, shall be entitled to an annual refund for gallons lost through evaporation. Such refund shall be computed at the rate of tax imposed per gallon under this article on all gallons of gasoline or special fuel actually lost due to evaporation, not exceeding one half of one percent of the adjusted total accountable gallons, computed as determined by the commissioner. Every distributor or producer, retail dealer or importer shall be entitled to a refund from this state of the amount resulting from a change of rate decreasing the tax under the provisions of this article on gasoline and special fuel on hand and in inventory on the effective date of such rate change, which gasoline and special fuel shall have been included in any previous computation by which the tax imposed by this article has been paid by him No refund shall be made under this section unless a written petition therefor sets forth the circumstances upon which said refund is claimed. A claim for refund shall be subject to the provisions of section fourteen, article ten, chapter eleven of the code. The petition shall be in such form and with such supporting records as required by the commissioner and shall be made under the penalty of perjury. Petitions for refunds other than for evaporation loss shall be filed with the commissioner within three years from the end of the month in which the tax was erroneously or illegally paid or the gallons were exported or lost by casualty, or in which a change of rate took effect, as provided in this section. Petitions for refund for evaporation loss shall be filed within three years from the end of the year in which such evaporation occurred, but no such refund shall be allowed for any period prior to the year one thousand nine hundred seventy-eight.
WV Code § 11-14-11a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-11a. Refund of Tax on Gasoline or Special Fuel Paid by Any Municipality, County, County Board of Education, Volunteer Fire Department, Nonprofit Ambulance Service and Emergency Rescue Service

(a) Upon application by a municipality, county or county board of education, or upon application and certification by the county commission to the State Tax Commissioner that an organization in the county is a bona fide volunteer fire department, nonprofit ambulance service or emergency rescue service, the tax imposed by this article and paid by any municipality, unit of county government or any such organization shall be refunded.(b) The tax shall be refunded upon presentation to the commissioner of an affidavit accompanied by the original or top copy sales slips or invoices, or certified copies thereof, from the distributor or producer or retail dealer, showing the purchases, together with evidence of payment thereof, which affidavit shall set forth the total amount of the gasoline or special fuel purchased and consumed by the user and the commissioner upon the receipt of the affidavit and the paid sales slips or invoices shall cause to be refunded the tax paid on gasoline or special fuel purchased and consumed as provided in this section.(c) The right to receive any refund under the provisions of this section is not assignable and any assignment thereof is void and of no effect, nor shall any payment be made to any person other than the original person entitled thereto using gasoline or special fuel as set forth in this section. The commissioner shall cause a refund to be made under the authority of this section only when the application for the refund is filed with the commissioner, upon forms prescribed by the commissioner, no later than the thirty-first day of August for purchases of fuel made during the preceding fiscal year ending June 30. Any claim for a refund not timely filed shall not be construed to be or constitute a moral obligation of the State of West Virginia for payment. The claim for refund is also subject to the provisions of section fourteen, article ten of this chapter: Provided, That the refund established in this section for counties and municipalities shall only apply to those purchases of gasoline and special fuels made after June 30, 1995.