W. Va. Code R. § 110-21A-6
Filing of a Return
If an eligible taxpayer is not required to file a West Virginia personal income tax return pursuant to W. Va. Code §11-21-51, then heor she is not required to file a return pursuant to this rule. Otherwise, an eligible taxpayer under this rule shall to file a personal income tax return.
Amendment history
6/1/1997
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-21C-1 · General
- 110-21C-2 · Definitions
- 110-21C-3 · Methods for Certain Entities to Distribute Credit
- 110-21C-4 · Sale, Assignment or Other Transfer of Credit
- 110-21C-5 · Method to demonstrate good standing with state, local,…