W. Va. Code R. § 110-21-1
General
1.1. Scope. -- These regulations explain and clarify the West Virginia Personal Income Tax Act as stated in W. Va. code §11-21-1(d) et seq.
1.2. Authority. -- W. Va. code §§11-21-1 et seq. and 29A-3-15
1.3. Filing Date. -- April 2, 1990
1.4. Effective Date. -- April 2, 1990
Part I. In General.
Amendment history
4/2/1990
Source: view the official text
Nearby sections (25 sections)
- 110-17-4 · Cigarette Tax-Paid Stamps and Taxing Other Tobacco Products
- 110-17-5 · Affixing Stamps
- 110-17-6 · Authority And Permit For Use Of Metering devices And Heat…
- 110-17-7 · Sales Of Cigarettes On Railways, Boats And Buses
- 110-17-8 · State Institutions And The Excise Tax
- 110-17-9 · Metering Machines
- 110-17-10 · Contractual Obligations Of Meter Users And Stamp Machine…
- 110-17-11 · Prohibitions
- 110-17-12 · Records And Reports
- 110-17-13 · Audits
- 110-17-14 · Administrative Sanctions
- 110-17-15 · General Enforcement Provisions
- 110-21-1 · General
- 110-21-2 · Legislative Findings
- 110-21-3 · Imposition of Tax; Minimum Tax; Persons Subject To Tax
- 110-21-4 · Rate Of Tax
- 110-21-5 · Effect Of Rate Changes During A Taxable Year
- 110-21-6 · Accounting Periods And Methods
- 110-21-7 · Resident And Nonresident Defined
- 110-21-8 · Credits Against Tax
- 110-21-9 · Meaning Of Terms
- 110-21-9a · Pledge Of Credit Or Collateral By Endorser, Guarantor Or…
- 110-21-10 · Reserved For Future Use
- 110-21-11 · West Virginia Taxable Income Of Resident Individual
- 110-21-12 · West Virginia Adjusted Gross Income Of Resident Individual