Administrative Notices 2024

  • 2024-12 Acute Care Tax Rate Change. West Virginia Code §11-27-39(b) requires the State Tax Commissioner to publish applicable rates for the additional gross receipts tax on eligible acute care hospitals pursuant to W.Va. Code §11-27-39(a).
  • 2024-11 Acute Care Tax Rate Change. West Virginia Code §11-27-38(b) requires the State Tax Commissioner to publish applicable rates for the additional gross receipts tax on eligible acute care hospitals pursuant to W.Va. Code §11-27-38(b).
  • 2024-10 Notice of Adjusted Interest Rates on Tax Underpayments and Overpayments and on Public Contracts for the Period of January 1, 2025 through December 31, 2025.
  • 2024-09 Notice of Determination of Average Wholesale Price of Motor Fuel for the Period of January 1, 2025 to December 31, 2025 for the Purposes of the West Virginia Motor Fuel Excise Tax.
  • 2024-08 Economic Opportunity Tax Credit. Notice of Statewide Average Nonfarm Payroll Wage for Tax Years Beginning in 2025.
  • 2024-07 Economic Opportunity Tax Credit. Credit Available for Taxpayers Who Do Not Satisfy the New Jobs Percentage Requirement Notice of Inflation Adjustment for Tax Years Beginning in 2025.
  • 2024-06 Tourism Development Tax Credit. Notice of Determination of Median Wage for Qualified Professional Services Destination Facilities for the Purposes of the Tourism Development Tax Credit for the Period of January 1, 2025 to December 31, 2025.
  • 2024-05 Economic Opportunity Tax Credit. High Technology Manufacturer Median Compensation Notice of Inflation Adjustment for Tax Years Beginning in 2025.
  • 2024-04 Notice of extension of time for all West Virginia tax returns, payments, and other filings due September 15, 2024 are extended and are due on September 18, 2024.
  • 2024-03 Personal Income Tax Reduction Effective January 1, 2025.
  • 2024-02 Notification of the Rate of Tax Imposed Under W. VA. Code §11-13A-3A-(B)(2) for Taxable Year 2025.

Prior Years

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