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WV Code § 11-13U-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13U. High-Growth Business Investment Tax Credit|§11-13U-5. Restrictions on Investment

(a) No qualified investment may be made in a qualified research and development company that is the alter ego of the eligible taxpayer.(b) The eligible taxpayer shall maintain its qualified investment for a minimum period of five years: Provided, That an eligible taxpayer receiving repayment or return of a qualified investment (exclusive of interest, dividends or other earnings on the investment) shall within three calendar months from the date of repayment or return reinvest the repaid or returned amount of the initial investment in another qualified research and development company for a period of time at least equal to the remainder of the initial five-year term.
WV Code § 11-13U-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13U. High-Growth Business Investment Tax Credit|§11-13U-6. Penalty

An eligible taxpayer that fails to maintain a qualified investment for the required period of time stated in section five of this article shall pay to the State Tax Commissioner a penalty equal to all of the tax credits asserted under this article by the eligible taxpayer with interest, calculated at the rate set forth in section seventeen-a, article ten of this chapter, from the date the tax credits were certified as allocated to the eligible taxpayer. The Tax Commissioner shall give notice to the eligible taxpayer of any penalties imposed under this section. The penalty shall be assessed and collected in the same manner as tax. The Tax Commissioner shall deposit any amounts received under this subsection in the General Revenue Fund.
WV Code § 11-13U-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13U. High-Growth Business Investment Tax Credit|§11-13U-7. Disclosure of Tax Credits

Notwithstanding any provision in this code to the contrary, the Tax Commissioner shall annually publish in the state register the name and address of every eligible taxpayer and the amount of any tax credit asserted under this article.
WV Code § 11-13U-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13U. High-Growth Business Investment Tax Credit|§11-13U-8. Tax Credit Review and Accountability

(a) Beginning on February 1, 2006, and on February 1 every third year thereafter, the Tax Commissioner shall submit to the Governor, the President of the Senate and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness of the tax credit allowed under this article during the most recent three-year period for which information is available: Provided, That the requirement to file the credit review and accountability report terminates June 30, 2011, unless the termination of entitlement to the tax credit as stated in section ten of this article terminates. The criteria to be evaluated includes, but is not limited to, for each year of the three-year period:(1) The numbers of eligible taxpayers claiming the tax credit;(2) The net number, type, and duration of new jobs created by all qualified research and development companies in which taxpayers claiming the credit made investment in and the wages and benefits paid by such companies; (3) The cost of the tax credit; (4) The cost of the tax credit per new job created; and (5) Comparison of employment trends for the industry and for taxpayers within the industry that claim the tax credit. (b) Eligible taxpayers claiming the tax credit shall provide any information required by the Tax Commissioner for the purpose of preparing the report: Provided, That such information shall be subject to the confidentiality and disclosure provisions of sections five-d and five-s, article ten of this chapter.
WV Code § 11-13U-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13U. High-Growth Business Investment Tax Credit|§11-13U-9. Rules

The State Tax Department and the economic development authority may promulgate rules in accordance with article three, chapter twenty-nine-a of this code to carry out the policy and purposes of this article, to provide any necessary clarification of the provisions of this article and to efficiently provide for the general administration of this article.
WV Code § 11-13U-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13U. High-Growth Business Investment Tax Credit|§11-13U-10. Effective Date; Expiration of Credit

The provisions of this article become effective on July 1, 2005, and apply only to qualified investment made on or after that date: Provided, That no entitlement to the tax credit shall result from any qualified investment made after June 30, 2008: Provided, however, That unless sooner terminated by law, the high growth business investment tax credit act will terminate on July 1, 2008. Taxpayers who have gained entitlement to the tax credit pursuant to qualified investment prior to the earlier of July 1, 2008, or termination of the tax credit prior to that date shall retain that entitlement and apply the credit in due course pursuant to the requirements and limitations of this article.
WV Code § 11-13V-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-1. Short Title

This article may be cited as the "Workers' Compensation Debt Reduction Act of 2005". 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 provision or portion of this article and no legal effect shall be given to any descriptive matter of headings relating to any part, section, subsection, subdivision or paragraph of this article.
WV Code § 11-13V-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-2. Legislative Intent and Findings

(a) Legislative intent. -- It is the intent of the Legislature in enacting this article to impose new, additional privilege taxes on severing or producing natural resources in this state and for the net proceeds from collection of the new taxes to be dedicated to paying down the unfunded liability in the Workers' Compensation Fund, or paying debt service on bonds sold to raise funds to pay down the unfunded liability in the Workers' Compensation Fund, or for any combination of these two purposes.(b) Findings. -- The Legislature finds and declares that:(1) The unfunded liability in the state Workers' Compensation Program exceeds $3 billion;(2) Until a fiscally responsible plan for paying this unfunded liability is provided by the Legislature, the condition of the Workers' Compensation Fund will continue to negatively affect economic development in this state;(3) Until a fiscally responsible plan for paying this unfunded liability is provided by the Legislature, the Legislature will not be able to privatize Workers' Compensation;(4) Until a fiscally responsible plan for paying this unfunded liability is provided, the Legislature will need to annually appropriate dollars from the General Revenue Fund of the state to pay down this unfunded liability and to cover the annual shortfall between funds available to pay Workers' Compensation benefits to injured workers and premiums collected by the Workers' Compensation Fund from employers;(5) In accordance with the Constitution of this state and decisions of the West Virginia Supreme Court of Appeals, the Legislature may enact a new tax and dedicate the net collections of the tax to pay down this unfunded liability or to pay debt service on bonds sold by the state to raise funds to pay down this unfunded liability.
WV Code § 11-13V-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-3. Definitions

All definitions set forth in articles twelve-d and thirteen-a of this chapter apply to those defined terms that also appear in this article, if applicable.
WV Code § 11-13V-4a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-4a. Coalbed Methane

(a) Subject to the exceptions set forth in this section, on and after January 1, 2009, coalbed methane and methane produced from or by a coalbed methane well is taxable as natural gas for purposes of the taxes imposed by this article. All coalbed methane produced from any coalbed methane well placed in service, including the commencement of actual drilling of the well, before January 1, 2009, shall be exempt from the taxes imposed by this article for the remainder of the five-year original exemption period set forth in section three-d, article thirteen-a of this chapter and applicable to the coalbed methane produced from that well.(b) For purposes of this section, the terms "coalbed methane" and "coalbed methane well" have the meaning ascribed to them in section two, article twenty-one, chapter twenty-two of this code.
WV Code § 11-13V-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-5. Accounting Periods and Methods of Accounting

(a) General rule. -- For purposes of the taxes imposed by this article, a taxpayer's taxable year shall be the same as the taxpayer's taxable year for federal income tax purposes. If taxpayer has no taxable year for federal income tax purposes, then the calendar year shall be taxpayer's taxable year under this article.(b) Change of taxable year. -- If a taxpayer's taxable year is changed for federal income tax purposes, taxpayer's taxable year for purposes of this article is similarly changed. The taxpayer shall provide a copy of the authorization for the change from the Internal Revenue Service, with taxpayer's annual return for the taxable year filed under this article.(c) Methods of accounting same as federal. --(1) Same as federal. -- A taxpayer's method of accounting under this article shall be the same as the taxpayer's method of accounting for federal income tax purposes. In the absence of any method of accounting for federal income tax purposes, the accrual method of accounting shall be used, unless the Tax Commissioner, in writing, consents to the use of another method. Accrual basis taxpayers may deduct bad debts only in the year to which they relate.(2) Change of accounting methods. -- If a taxpayer's method of accounting is changed for federal income tax purposes, the taxpayer's method of accounting for purposes of this article is similarly changed. The taxpayer shall provide a copy of the authorization for the change from the Internal Revenue Service with its annual return for the taxable year filed under this article.(d) Adjustments. -- In computing a taxpayer's liability for tax for any taxable year under a method of accounting different from the method under which the taxpayer's liability for tax under this article for the previous year was computed, there shall be taken into account those adjustments which are determined, under rules promulgated by the Tax Commissioner in accordance with article three, chapter twenty-nine-a of this code, to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted.
WV Code § 11-13V-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-6. Time for Filing Annual Returns and Other Documents

On or before the expiration of one month after the end of the taxable year, every taxpayer subject to a tax imposed by this article shall make and file an annual return for the entire taxable year showing all information the Tax Commissioner requires and computing the amount of taxes due under this article for the taxable year. Returns made on the basis of a calendar year shall be filed on or before the thirty-first day of January following the close of the calendar year. Returns made on the basis of a fiscal year shall be filed on or before the last day of the first month following the close of the fiscal year.
WV Code § 11-13V-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-8. Extension of Time for Filing Returns

The Tax Commissioner may, upon written request received on or prior to the due date of the annual return or any periodic estimate, grant a reasonable extension of time for filing any return or other document required by this article, upon such terms as he or she may by rule prescribe, or by contract require, if good cause satisfactory to the Tax Commissioner is provided by the taxpayer.
WV Code § 11-13V-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-9. Extension of Time for Paying Tax

(a) Amount determined on return. -- The Tax Commissioner may extend the time for payment of the amount of the tax shown, or required to be shown, on any return required by this article (or any periodic installment payments), for a reasonable period not to exceed six months from the date fixed for payment thereof.(b) Amount determined as deficiency. -- Under rules prescribed by the Tax Commissioner in accordance with the provisions of article three, chapter twenty-nine-a of this code, the Commissioner may extend the time for the payment of the amount determined as a deficiency of the taxes imposed by this article for a period not to exceed eighteen months from the date fixed for payment of the deficiency. In exceptional cases, a further period of time not to exceed twelve months may be granted. An extension under this subsection may be granted only where it is shown to the satisfaction of the Tax Commissioner that payment of a deficiency upon the date fixed for the payment thereof will result in undue hardship to the taxpayer.(c) No extension for certain deficiencies. -- No extension may be granted under this section for any deficiency if the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax.
WV Code § 11-13V-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-10. Place for Filing Returns or Other Documents

Tax returns, statements or other documents, or copies thereof, required by this article, or rules promulgated by the commissioner, shall be filed with the Tax Commissioner by delivery, in person or by mail, to his or her office in Charleston, West Virginia: Provided, That the Tax Commissioner may, by rules, prescribe the place and other means of delivery for filing such returns, statements, or other documents, or copies thereof.
WV Code § 11-13V-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-11. Time and Place for Paying Tax Shown on Returns

(a) General rule. -- The person required to make the annual return required by this article shall, without assessment or notice and demand from the Tax Commissioner, pay the tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).(b) Date fixed for payment of tax. -- The date fixed for payment of the taxes imposed by this article shall be deemed to be a reference to the last day fixed for the payment (determined without regard to any extension of time for paying the tax).(c) Terms of extension. -- Any extension of time for payment of tax under this section may be granted upon such terms as the Tax Commissioner may, by rule prescribe, or by contract require.
WV Code § 11-13V-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-12. Signing of Returns and Other Documents

(a) General. -- Any return, statement or other document required to be made under the provisions of this article shall be signed in accordance with instructions or regulations prescribed by the Tax Commissioner.(b) Signing of corporation returns. -- The return of a corporation shall be signed by the president, vice president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act. In the case of a return made for a corporation by a fiduciary, the fiduciary shall sign the return. The fact that an individual's name is signed on the return shall be prima facie evidence that such individual is authorized to sign the return on behalf of the corporation.(c) Signing of partnership returns. -- The return of a partnership shall be signed by any one of the partners. The fact that a partner's name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.(d) Signing of limited liability company returns. -- The return of a limited liability company shall be signed by any one of its authorized members. The fact that a member's name is signed on the return shall be prima facie evidence that the member is authorized to sign the return on behalf of the limited liability company.(e) Signature presumed authentic. -- The fact that an individual's name is signed to a return, statement or other document shall be prima facie evidence for all purposes that the return, statement or other document was actually signed by him or her.(f) Verification of returns. -- Except as otherwise provided by the Tax Commissioner, any return, declaration or other document required to be made under this article shall contain or be verified by a written declaration that it is made under the penalties of perjury.
WV Code § 11-13V-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-13. Bond of Taxpayer May Be Required

(a) Whenever it is deemed necessary to ensure compliance with this article, the Tax Commissioner may require any taxpayer to post a cash or corporate surety bond.(b) The amount of the bond shall be fixed by the Tax Commissioner but, except as provided in subsection (c) of this section, shall not be greater than three times the average quarterly liability of taxpayers filing returns for quarterly periods, five times the average monthly liability of taxpayers required to file returns for monthly periods, or two times the average periodic liability of taxpayers permitted or required to file returns for other than monthly or quarterly periods.(c) Notwithstanding the provisions of subsection (b) of this section, no bond required under this section shall be less than $500.(d) The amount of the bond may be increased or decreased by the Tax Commissioner at any time subject to the limitations provided in this section.(e) The Tax Commissioner may bring an action for a restraining order or a temporary or permanent injunction to restrain or enjoin the operation of a taxpayer's business until the bond is posted and any delinquent tax, including applicable interest and additions to tax has been paid. This action may be brought in the circuit court of Kanawha County or in the circuit court of any county having jurisdiction over the taxpayer.
WV Code § 11-13V-15 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-15. Records

(a) General. -- Every person liable for reporting or paying tax under this article shall keep records, receipts, invoices and other pertinent papers in the form required by the Tax Commissioner.(b) Period of retention. -- Every taxpayer shall keep the records for a tax year for a period of not less than three years after the annual return is filed under this article, unless the Tax Commissioner, in writing, authorizes their earlier destruction. An extension of time for making an assessment automatically extends the time period for keeping the records for all years subject to audit covered in the agreement for extension of time.(c) Special rule for purchasers of standing timber or of logs. -- In addition to the records required by subsection (a) of this section, every person purchasing standing timber, logs or wood products sawn or chipped in conjunction with a timber harvesting operation in this state shall obtain from the person from whom the standing timber, logs or wood products sawn or chipped in conjunction with a timbering harvest operation are purchased a true copy of the seller's then current business registration certificate issued under article twelve of this chapter or a copy of federal form 1099 for the year of the purchase. When the seller is a person not required by this chapter to have a business registration certificate, the purchaser shall obtain an affidavit from the seller:(1) Stating that the seller does not have a business registration certificate and that the seller is not required by this chapter to have a business registration certificate;(2) Listing the seller's social security number or federal employer identification number; and(3) Listing the seller's current mailing address. The Tax Commissioner may develop a form for this affidavit.
WV Code § 11-13V-16 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-16. General Procedure and Administration

Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter applies to the taxes imposed by this article, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.
WV Code § 11-13V-17 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13V. Workers' Compensation Debt Reduction Act|§11-13V-17. Crimes and Penalties

Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter applies to the taxes imposed by this article with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.
WV Code § 11-13X-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13X. West Virginia Film Industry Investment Act|§11-13X-1. Short Title

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

The Legislature finds that the encouragement of economic growth through the production of motion pictures and other commercial film or audiovisual projects in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage greater economic growth and development in this state, there is hereby enacted the West Virginia film industry investment act.
WV Code § 11-13X-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 13X. West Virginia Film Industry Investment Act|§11-13X-4. Creation of the Tax Credit

(a) An eligible company may apply for, and the Tax Commissioner shall allow, a nonrefundable tax credit in an amount equal to the percentage specified in section five of this article of:(1) Direct production expenditures incurred in West Virginia that are directly attributable to the production in West Virginia of a qualified project and that occur in West Virginia or with a West Virginia vendor; and(2) Postproduction expenditures incurred in West Virginia that are:(A) Directly attributable to the production of a qualified project;(B) For services performed in West Virginia.(b) Expenditures utilized by an eligible company for purposes of calculating the tax credit authorized by this article shall in no event be utilized by the eligible company for the purpose calculating or qualifying investment for claiming the economic opportunity tax credit authorized by article thirteen-q of this chapter or the manufacturing investment tax credit authorized by article thirteen-s of this chapter.