W. Va. Code R. § 110-21A-1
General
1.1. Scope. -- This legislative rule explains and clarifies the low income exclusion set forth in Senate Bill 17 enacted by the West Virginia Legislature on January 23, 1996. The exclusion is codified in W. Va. Code §§11-21-10, 11-21-51 and 11-21-71.
1.2. Incorporations. -- This low income exclusion rule should be read in pari materia with State Tax Division Legislative Rule, Personal Income Tax, 110 C.S.R. 21. Specifically, 110 C.S.R. 21, W. Va. Code §§110-21-51 (Returns and Liabilities) and 110-21-71 (Requirement of Withholding Tax From Wages) are incorporated by reference as if fully set forth in this rule.
1.3. Authority. -- W. Va. Code §§11-21-51(a)(1) and 11-21-71(a).
1.4. Filing Date. -- May 14, 1997.
1.5. Effective Date. -- June 1, 1997.
Amendment history
6/1/1997
Source: view the official text
Nearby sections (25 sections)
- 110-21-58 · Requirements Concerning Returns, Notices, Records And…
- 110-21-59 · Report Of Change In Federal Taxable Income
- 110-21-60 · Change Of Election
- 110-21-71 · Requirement Of Withholding Tax From Wages
- 110-21-72 · Information Statement For Employee
- 110-21-73 · Credit For Tax Withheld
- 110-21-74 · Employer Return And Payment Of Withheld Taxes
- 110-21-75 · Employer's Liability For Withheld Taxes
- 110-21-76 · Employer's Failure To Withhold
- 110-21-80 · Criminal Penalties
- 110-21-81 · General Procedure And Administration
- 110-21-82 · Severability
- 110-21A-1 · General
- 110-21A-2 · Definitions
- 110-21A-3 · Taxable Income Calculation
- 110-21A-4 · Amount of Deduction
- 110-21A-5 · Withholding
- 110-21A-6 · Filing of a Return
- 110-21B-1 · General
- 110-21B-2 · Definitions
- 110-21B-3 · Citizen Tax Credit
- 110-21B-4 · Qualification for Homestead Exemption
- 110-21B-5 · Determination of Eligibility
- 110-21B-6 · Notice of Eligibility, Forms and Instructions
- 110-21B-7 · Calculation of Credit