Form Wv/bot-300e - Business & Occupation Tax Estimate - West Virginia
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4WV/BOT-300E
WEST VIRGINIA
(REV 1/97)
BUSINESS & OCCUPATION TAX ESTIMATE
THE FIRST LINE OF THIS SECTION IS YOUR ACCOUNT IDENTIFICATION NUMBER. PLEASE REFERENCE
ACCOUNT NUMBER ON CORRESPONDENCE. PLEASE CHANGE NAME AND ADDRESS IF NOT CORECT.
FORM OF BUSINESS (CHECK ONE)
INDIVIDUAL
CORPORATION
PARTNERSHIP
ASSOCIATION
TRUST
JOINT VENTURE
LIMITED LIABILITY
CHECK IF:
CONSOLIDATED
SEPARATE
BEGINNING JUNE 1, 1995, AN ELECTRIC LIGHT AND POWER COMPANY THAT ACTUALLY PAID TAX UNDER SECTION 11-13-2m, ON
ELECTRIC GENERATION IN WEST VIRGINIA, OR UNDER SUBDIVISION 11-13-2d(a)(3), ON ELECTRIC GENERATION IN WEST VIRGINIA,
FOR EVERY TAXABLE MONTH DURING CALENDAR YEAR 1994 SHALL DETERMINE IT'S BUSINESS AND OCCUPATION TAX LIABILITY
AS PROVIDED IN SUBDIVISION 11-13-2o(d)(1) OR 11-13-2o(d)(2). ALL OTHER ELECTRIC LIGHT AND POWER COMPANIES SHALL
DETERMINE THEIR BUSINESS AND OCCUPATION TAX LIABILITY EXCLUSIVELY UNDER SECTION 11-13-2o.
SUBDIVISIONS 11-13-2o(d)(1) AND (2) PROVIDE: IF FOR TAXABLE MONTHS BEGINNING AFTER MAY 31, 1995, A POWER COMPANY'S
LIABILITY FOR THE TAX UNDER SECTION 11-13-2o IS EQUAL TO OR GREATER THAN THE SUM OF THE POWER COMPANY'S LIABILITY
FOR PAYMENT OF TAX UNDER SUBDIVISION 11-13-2d(a)(3) AND SECTION 11-13-2m, THEN THE COMPANY SHALL PAY THE TAX DUE
UNDER SECTION 11-13-2o. IF TAX LIABILITY CALCULATED UNDER SUBDIVISION 11-13-2d(a)(3) AND SECTION 11-13-2m IS MORE
THAN TAX DUE CALCULATED UNER SECTION 11-13-2o, THEN TAX SHALL BE PAID UNDER 11-13-2d(a)(3) AND 11-13-2m. FOR TAXABLE
YEARS BEGINNING ON OR AFTER JANUARY 1, 1998, ALL ELECTRIC POWER AND LIGHT COMPANIES SHALL DETERMINE THEIR
BUSINESS AND OCCUPATION TAX LIABILITY UNDER SECTION 11-13-2o.
COMPUTATION OF TAX LIABILITY
1. GROSS TAX FROM SCHEDULE A OR B
1.
2. ELECTRIC UTILITY CREDIT
2.
3. INVESTMENT CREDITS
3.
4. ADJUSTED TAX (LINE 1 LESS LINES 2 AND 3)
4.
5. EXEMPTION $41.67 PER MONTH
5.
6. TOTAL TAX DUE (LINE 4 LESS LINE 5)
6.
MAIL TO: WEST VIRGINIA DEPARTMENT OF TAX AND REVENUE
P. O. BOX 425, CHARLESTON, WV 25322-0425
FOR ASSISTANCE CALL (304) 558-3333
TOLL FREE WITHIN WEST VIRGINIA 1-800-WVA-TAXS (1-800-982-8297)
MAKE CHECKS PAYABLE TO DEPARTMENT OF TAX AND REVENUE
DO NOT USE SPACE BELOW
SIGNATURE OF TAXPAYER
DATE
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