W. Va. Code R. § 110-21B-1
General
1.1. Scope. -- This rule provides necessary guidance on implementing the personal income tax credit available to certain citizens, as provided in W. Va. Code §11-21-21.
1.2. Authority. -- W. Va. Code §11-21-21(c).
1.3. Filing Date. -- April 30, 2024.
1.4. Effective Date. -- April 30, 2024.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2029.
Amendment history
4/30/2024
Source: view the official text
Nearby sections (25 sections)
- 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,…
- 110-21C-6 · Limitations on claiming the credit