Guidebook to West Virginia Taxes
The West Virginia Society of Certified Public Accountants is pleased to announce publication of the 2023 Guidebook to West Virginia Taxes as an e-book that is available to the public, at no charge.
The introductory materials and eleven (11) chapters comprise more than 522 pages. Each chapter is downloadable as a separate Adobe Acrobat PDF Document. The subjects listed in table of contents in the front of each chapter are bookmarked to the text in the chapter. An index appears at the end of each chapter.
The 2023 edition of the Guidebook incorporates legislative and regulatory changes since the last Guidebook was published. The material that comprise the Guidebook was written, revised and updated by tax professionals who have years of experience in West Virginia state and local tax matters.
These practitioiners include: C. Page Hamrick, III, Kevin A. Highlander, Chris M. Hunter, John A. Mairs, Paul G. Papadopoulos, David L. Phillips, Herschel H. Rose, III, Floyd "Kin" Sayre, III, J. Marlin Witt, and Katie Zippel. The Guidebook was edited by Craig A. Griffith. Chapters in the Guidebook include:
- Introduction
- Chapter 1 - Corporation Net Income Tax
- Chapter 2 - Business Franchise Tax
- Chapter 3 - Tax Credits
- Chapter 4 - Noncorporate Income Taxes
- Chapter 5 - Consumers Sales and Service Tax and Use Tax
- Chapter 6 - Property Tax
- Chapter 7 - Severance Tax
- Chapter 8 - Estate Tax
- Chapter 9 - Procedure and Administration
- Chapter 10 - Miscellaneous Taxes
- Chapter 11 - Unclaimed Property
The 2023 Guidebook is designed as a quick reference work describing the general provisions of the respective tax laws, regulations and administrative practice, useful to tax practitioners, businesspeople and others who prepare or file West Virginia state and local returns or who are required to deal with West Virginia state and local taxes.
The Guidebook is not designed to eliminate the necessity of referring to the law and regulations for answer to specific problems nor is it intended to take the place of the more detailed information available from other publishers. If accounting, legal, or tax advice or other expert assistance is required, the services of a competent professional person should be sought.