reglab/housing_qa huggingface dataset:
WV Code § 11-24-43 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 24. Corporation Net Income Tax|§11-24-43. Dedication of Corporation Net Income Tax Proceeds

(a) There is hereby dedicated for the fiscal years beginning July 1, 2006, 2007 and 2008, an annual amount of $10 million from annual collections of the tax imposed by this article for payment of the unfunded liability created by the one-time supplement of certain annuitants as provided in section twenty-two-i, article ten, chapter five and section twenty-six-t, article seven-a, chapter eighteen of this code.(b) Notwithstanding any other provision of this code to the contrary, on October 1, 2006, 2007 and 2008, $10 million from collections of the tax imposed by this article shall be deposited with the reserves of the public employees retirement and state Teachers Retirement Systems in such allocations as the Consolidated Public Retirement Board finds to be necessary and advantageous in funding the one-time supplements of certain annuitants as provided in section twenty-two-i, article ten, chapter five and section twenty-six-t, article seven-a, chapter eighteen of this code.
WV Code § 11-24-43a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 24. Corporation Net Income Tax|§11-24-43a. Dedication of Tax Proceeds to Railways

(a) Beginning January 1, 2008, there is dedicated an annual amount of up to $4,300,000 from annual collections of the tax imposed by this article for the purpose of construction, reconstruction, maintenance and repair of railways, the construction of railway-related structures and payment of principal and interest on state bonds issued for railway purposes, as approved by the West Virginia Public Port Authority.(b) For purposes of administering the deposits required by this subsection, after December 31, 2007, from the taxes imposed by this section and paid to the Tax Commissioner in each quarter of the year, after deducting the amount of any refunds lawfully paid and any administrative costs authorized by this code, the Tax Commissioner shall pay into the Special Railroad and Intermodal Enhancement Fund provided in section seven-a, article sixteen-b, chapter seventeen of this code an amount equal to at least $1,075,000. In any quarter where the collections are less than the amount required to be paid into the Special Railroad and Intermodal Enhancement Fund, or where the total amount paid in any year will be less than $4,300,000, the difference shall be paid from amounts available from collections in succeeding quarters until paid in full. Notwithstanding any provision of this section to the contrary, the total amount to be deposited into the Special Railroad and Intermodal Enhancement Fund for 2013 may not exceed $2,150,000: Provided, That no deposits may be made into the Special Railroad and Intermodal Enhancement Fund during the fiscal year 2014.(c) Notwithstanding any provision of this section or this code to the contrary, all provisions of this section relating to requiring the deposit of moneys into the Special Railroad and Intermodal Enhancement Fund expire and are void on and after January 1, 2016.
WV Code § 11-25-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 25. Tax Relief for Elderly Homeowners and Renters|§11-25-1. Declaration of Purpose; Rule of Construction

This article is enacted to provide general relief for low income citizens who are sixty-five years of age or over to aid them in providing or maintaining a homestead, by authorizing a claim for relief to be filed with the State Tax Commissioner and payment thereof from state funds, the amount of relief to be measured in part by the real property taxes or that portion of rent attributable to real property taxes paid by any such citizen, and the providing of such general relief is hereby declared to be a public purpose. This article shall, therefore, be liberally construed.
WV Code § 11-25-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 25. Tax Relief for Elderly Homeowners and Renters|§11-25-4. Forms and Instructions; Maximum Participation

The State Tax Commissioner shall prescribe and make available claim forms with instructions for claimants, and every assessor and sheriff shall comply with all reasonable requests and rules and regulations of the State Tax Commissioner in order to encourage maximum participation of claimants eligible for relief under the provisions of this article.
WV Code § 11-25-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 25. Tax Relief for Elderly Homeowners and Renters|§11-25-5. Proof of Claim; Landlord's Cooperation Required; Relief Limited to One Claimant per Homestead per Year

Every claimant who is a homestead owner shall supply to the State Tax Commissioner, in support of his claim, reasonable proof of property taxes paid, information as to the size and nature of the property claimed as the homestead and a statement that the real property taxes thereon have been paid by him and that there are no delinquent real property taxes on the homestead.Every claimant who is a homestead renter shall supply to the State Tax Commissioner, in support of his claim, reasonable proof, as required by the State Tax Commissioner, of rent paid and the name and address of the owner or managing agent of the property rented. The claimant's landlord shall at the claimant's request sign a statement setting forth the gross rent paid by the claimant for the particular calendar year. Any landlord who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required by the claimant in order to file a timely claim, shall for each such violation be guilty of a misdemeanor, and, upon conviction thereof, shall be fined an amount not exceeding $50.Only one claimant for a homestead for a calendar year shall be entitled to relief under this article.
WV Code § 11-25-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 25. Tax Relief for Elderly Homeowners and Renters|§11-25-6. Filing Date

No claim for relief shall be paid or allowed unless such claim for relief is actually filed with and in the possession of the State Tax Commissioner between and including the respective dates of July one and September thirty following the calendar year with respect to which the claim for relief under the provisions of this article is based. Persons not filing claims for relief as provided by this article within the appropriate ninety-day filing period are deemed to have waived all claims for relief for that particular calendar year. A claimant filing a timely claim for relief may submit an amended claim for relief within two years following the close of the appropriate filing period.In case of sickness, absence or other disability of the claimant or if, in the State Tax Commissioner's judgment good cause exists, the State Tax Commissioner may extend the time for filing a claim for relief for a period not to exceed six months.
WV Code § 11-25-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 25. Tax Relief for Elderly Homeowners and Renters|§11-25-7. Claim as Disbursement From State Funds; Claim Is Personal; Offset

Upon the State Tax Commissioner's determination that a claimant is entitled to relief under the provisions of this article, and after audit and certification of his claim for relief, such relief shall be paid upon a state warrant drawn upon the State Treasury from balances retained for general purposes. The right to file a claim for relief under this article is personal to the claimant and shall not survive his death except that the spouse of such decedent shall be entitled to file such claim if decedent had not filed the same. In the event the claimant is incompetent or insane, his claim may be filed by his duly appointed and qualified legal guardian or committee. If a claimant dies after having filed a timely claim for relief under the provisions of this article, and the State Tax Commissioner determines that such relief or any portion thereof is proper, then such relief or portion thereof shall be paid to such claimant's executor or administrator: Provided, That if an executor or administrator has not been appointed and qualified within a reasonable time after the claimant's death, the State Tax Commissioner may in his discretion pay such relief to any other person residing in the claimant's homestead if there be such person and if there be no such other person residing in such homestead, the amount of such relief shall escheat to the state.The amount of any claim for relief otherwise payable under this article may be applied by the State Tax Commissioner against any liability outstanding on the books of the commissioner against the claimant.
WV Code § 11-25-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 25. Tax Relief for Elderly Homeowners and Renters|§11-25-8. Denial of Claim; Violation of Article; Assessment; Interest and Penalties; Crime

If it is determined that a claim for relief was filed by a claimant who was the recipient of public funds for the payment of his real property taxes or rent during the period for which the claim for relief was filed, or that such claimant received title to his homestead primarily for the purpose of receiving relief under this article, or that a claim for relief was filed with fraudulent intent, such claim for relief shall be disallowed in full, and, if any such claim for relief has been paid, the amount paid may be recovered by assessment in the same manner as taxes are assessed under article ten of this chapter and the assessment shall bear interest from the date of payment of the claim for relief, until refunded to the State Tax Commissioner, at the rate of one percent per month. Any claimant willfully and knowingly filing a fraudulent claim for relief, and any person who assisted in the preparation or filing of such fraudulent claim for relief or supplied information upon which such fraudulent claim for relief was prepared, with knowledge of such fraudulent intent of the claimant, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than fifty nor more than $100, or imprisoned in the county jail not more than six months, or both fined and imprisoned. If it is determined that a claim for relief is excessive and was through negligence incorrectly prepared, ten percent of the corrected claim for relief shall be disallowed, and if the claim for relief has been paid, the excessive portion of any amount paid and the ten percent disallowed shall be similarly recovered by assessment in the same manner as taxes are assessed under article ten of this chapter and the assessment shall bear interest from the date of payment of the claim for relief until refunded to the State Tax Commissioner at the rate of one percent per month.
WV Code § 11-25-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 25. Tax Relief for Elderly Homeowners and Renters|§11-25-9. Hearings and Appeals

Any claimant aggrieved by the denial in whole or in part of his claim for relief, except when the denial is based upon the late filing of a claim for relief, may demand a hearing within thirty days after such denial by filing with the State Tax Commissioner a verified petition for hearing, which petition shall set forth with definiteness and particularity the reasons for objecting to such denial. In every case where a petition is filed, the State Tax Commissioner shall assign a time and place for a hearing upon the same and shall proceed in accordance with the provisions of article ten of this chapter and all of the applicable provisions of said article ten shall be applicable with like effect as if the petition were a petition for reassessment as provided in said article ten. In connection with holding any such hearing, the State Tax Commissioner shall have all of the relevant powers and authority set forth in said article ten. An appeal from a final decision of the State Tax Commissioner made after any such hearing may be taken by the claimant in accordance with the provisions of said article ten of this chapter, and such appeal shall be processed and determined with like effect as if said claimant were a "taxpayer" as that term is used in said article ten.
WV Code § 11-25-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 25. Tax Relief for Elderly Homeowners and Renters|§11-25-10. Severability

If any provision of this article or the application thereof to any person or circumstance is held unconstitutional or invalid, such unconstitutionality or invalidity shall not affect, impair or invalidate other provisions or applications of the article, and to this end the provisions of this article are declared to be severable.
WV Code § 11-25-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 25. Tax Relief for Elderly Homeowners and Renters|§11-25-11. Effective Date

The provisions of this article shall take effect on January 1, 1972.
WV Code § 11-27-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-1. Legislative Findings

The Legislature finds and declares that:(a) Medicaid provides access to basic medical care for our citizens who are not physically, mentally or economically able to provide for their own care.(b) Inadequate compensation of health care providers rendering Medicaid services is a barrier to indigent persons obtaining access to health care services.(c) Without adequate compensation for the provision of Medicaid services, this state cannot attract or retain a sufficient number of health care providers necessary to serve our indigent population.(d) While participation by a state in the Medicaid program created by Title XIX of the Social Security Act is voluntary, the reality is that states, and particularly this state, have no choice but to participate. The alternative is to deprive indigent citizens and particularly the children of indigent families of basic medical services.(e) The federal government sets the criteria for eligibility to obtain Medicaid services. The federal government also requires that certain services be provided as part of a state's Medicaid program.(f) Enactment by the United States Congress in 1991 of Public Law 102-234, amending Section 1903 of the Social Security Act, places limitations and restrictions on the flexibility states have to raise state share for its medical assistance program.(g) The tax enacted in this article is intended to conform with the requirements of Public Law 102-234.
WV Code § 11-27-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-2. Short Title; Arrangement and Classification

This article may be cited as the "West Virginia Health Care Provider Tax Act of 1993". No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section, provision or portion of this article. No legal effect shall be given to any descriptive matter or heading relating to any part, section, subdivision or paragraph of this article.
WV Code § 11-27-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-4. Imposition of Tax on Ambulatory Surgical Centers

(a) Imposition of tax. -- For the privilege of engaging or continuing within this state in the business of providing ambulatory surgical center services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax.(b) Rate and measure of tax. -- The tax imposed in subsection (a) of this section shall be one and three-fourths percent of the gross receipts derived by the taxpayer from furnishing ambulatory surgical center services in this state.(c) Definitions. --(1) "Gross receipts" means the amount received or receivable, whether in cash or in kind, from patients, third-party payors and others for ambulatory surgical center services furnished by the provider, including retroactive adjustments under reimbursement agreements with third-party payors, without any deduction for any expenses of any kind: Provided, That accrual basis providers shall be allowed to reduce gross receipts by their contractual allowances, to the extent such allowances are included therein, and by bad debts, to the extent the amount of such bad debts was previously included in gross receipts upon which the tax imposed by this section was paid.(2) "Contractual allowances" means the difference between revenue (gross receipts) at established rates and amounts realizable from third-party payors under contractual agreements.(3) "Ambulatory surgical center services" means those services of an ambulatory surgical center as defined in Section 1832(a)(2)(F)(1) of the Social Security Act.(d) Effective date. -- The tax imposed by this section shall apply to gross receipts received or receivable by providers after May 31, 1993.
WV Code § 11-27-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-5. Imposition of Tax on Providers of Chiropractic Services

(a) Imposition of tax. -- For the privilege of engaging or continuing within this state in the business of providing chiropractic services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax.(b) Rate and measure of tax. -- The tax imposed in subsection (a) of this section shall be one and three-fourths percent of the gross receipts derived by the taxpayer from furnishing chiropractic services in this state.(c) Definitions. --(1) "Gross receipts" means the amount received or receivable, whether in cash or in kind, from patients, third-party payors and others for chiropractic services furnished by the provider, including retroactive adjustments under reimbursement agreements with third-party payors, without any deduction for any expenses of any kind: Provided, That accrual basis providers shall be allowed to reduce gross receipts by their contractual allowances, to the extent such allowances are included therein, and by bad debts, to the extent the amount of such bad debts was previously included in gross receipts upon which the tax imposed by this section was paid.(2) "Contractual allowances" means the difference between revenue (gross receipts) at established rates and amounts realizable from third-party payors under contractual agreements.(3) "Chiropractic services" means those services furnished in the practice of chiropractic by a person entitled to practice chiropractic in this state.(d) Effective date. -- The tax imposed by this section shall apply to gross receipts received or receivable by providers after May 31, 1993.
WV Code § 11-27-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-6. Imposition of Tax on Providers of Dental Services

(a) Imposition of tax. -- For the privilege of engaging or continuing within this state in the business of providing dental services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax.(b) Rate and measure of tax. -- The tax imposed in subsection (a) of this section shall be one and three-fourths percent of the gross receipts derived by the taxpayer from furnishing dental services in this state.(c) Definitions. --(1) "Gross receipts" means the amount received or receivable, whether in cash or in kind, from patients, third-party payors and others for dental services furnished by the provider, including retroactive adjustments under reimbursement agreements with third-party payors, without any deduction for any expenses of any kind: Provided, That accrual basis providers shall be allowed to reduce gross receipts by their contractual allowances, to the extent such allowances are included therein, and by bad debts, to the extent the amount of such bad debts was previously included in gross receipts upon which the tax imposed by this section was paid.(2) "Contractual allowances" means the difference between revenue (gross receipts) at established rates and amounts realizable from third-party payors under contractual agreements.(3) "Dental services" means those services furnished in the practice of dentistry by a person entitled to practice dentistry or dental surgery in this state.(d) Effective date. -- The tax imposed by this section shall apply to gross receipts received or receivable by providers after May 31, 1993.
WV Code § 11-27-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 27. Health Care Provider Taxes|§11-27-7. Imposition of Tax on Providers of Emergency Ambulance Service

(a) Imposition of tax. -- For the privilege of engaging or continuing within this state in the business of providing emergency ambulance service, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax.(b) Rate and measure of tax. -- The tax imposed in subsection (a) of this section shall be five and one-half percent of the gross receipts derived by the taxpayer from furnishing emergency ambulance service in this state.(c) Definitions. --(1) "Gross receipts" means the amount received or receivable, whether in cash or in kind, from patients, third-party payors and others for emergency ambulance service furnished by the provider, including retroactive adjustments under reimbursement agreements with third-party payors, without any deduction for any expenses of any kind: Provided, That accrual basis providers shall be allowed to reduce gross receipts by their contractual allowances, to the extent such allowances are included therein, and by bad debts, to the extent the amount of such bad debts was previously included in gross receipts upon which the tax imposed by this section was paid.(2) "Contractual allowances" means the difference between revenue (gross receipts) at established rates and amounts realizable from third-party payors under contractual agreements.(3) "Ambulance" means any privately or publicly owned vehicle or aircraft which is designed, constructed or modified, equipped or maintained, and operated for the transportation of patients.(4) "Emergency ambulance service" means the transportation by ambulance, and the emergency medical services rendered at the site of pickup and en route, of a patient to or from a place where medical, hospital or clinical service is normally available.(5) "Emergency medical services" means emergency medical services as defined in section three, article four-c, chapter sixteen of this code.(d) Effective date. -- The tax imposed by this section shall apply to gross receipts received or receivable by providers after May 31, 1993.