W. Va. Code R. § 110-21G-1
General
1.1. Scope. -- This rule provides requirements, procedures and limitations for filing and payment of income tax by electing pass-through entities and assertion of credits and deductions in accordance with W. Va. Code §11-21-3a.
1.2. Authority. -- W. Va. Code §11-21-3a(p).
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 after August 1, 2029.
Amendment history
4/30/2024
Source: view the official text
Nearby sections (25 sections)
- 110-21F-1 · General
- 110-21F-2 · Definitions
- 110-21F-3 · Rebate allowable
- 110-21F-4 · Eligibility to claim the coal severance tax rebate
- 110-21F-5 · Information required to determine amount of rebate allowable
- 110-21F-6 · Determining the qualified investment
- 110-21F-7 · Application for rebate required
- 110-21F-9 · Transfer of qualified investment property to successors
- 110-21F-10 · Rebate carry back, carry forward, and transfer
- 110-21F-11 · Suspension of payment of rebate
- 110-21F-12 · Forfeiture of coal severance tax rebate
- 110-21F-13 · Recapture of rebate; recapture tax imposed
- 110-21G-1 · General
- 110-21G-2 · Definitions
- 110-21G-3 · Introduction
- 110-21H-1 · General
- 110-21H-2 · Definitions
- 110-21H-3 · Motor Vehicle Property Tax Adjustment Credit
- 110-21H-4 · Disabled Veteran Real Property Tax Credit
- 110-21H-5 · Small Business Property Tax Adjustment Credit
- 110-22-1 · General
- 110-22-2 · Definitions
- 110-22-3 · Taxation Rate
- 110-22-4 · Stamps, Affixation And Cancellation
- 110-22-5 · Reports