West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-21-2
Short title; arrangement and classification
Official textcode.wvlegislature.gov
This article may be cited as the "West Virginia Personal Income Tax Act." No inference, implication of presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, nor shall the descriptive matter or headings relating to any part, section, subsection, or paragraph be given any legal effect.
Source: view the official text
In this chapter (40 sections)
- 11-19-2 · Excise tax on bottled soft drinks, syrups and dry mixtures;…
- 11-19-3 · 11-19-3
- 11-19-4 · Affixing of tax stamps or tax crowns
- 11-19-4A · Cancellation and removal of stamps
- 11-19-4B · Disposition of unused crowns; penalty for violation
- 11-19-5 · Purchase of tax stamps or tax crowns; discounts and…
- 11-19-5A · Due date of reports; additional reports; extension of time
- 11-19-5B · Additional penalty for late filing or payment
- 11-19-5C · 11-19-5C
- 11-19-6 · 11-19-6
- 11-19-7 · 11-19-7
- 11-19-7A · Seizure and sale of soft drink syrups by commissioner;…
- 11-19-8 · 11-19-8
- 11-19-9 · Altering, counterfeiting or reusing tax stamps or tax crowns;…
- 11-19-10 · Penalties; crimes
- 11-19-11 · Separability
- 11-19-12 · General procedure and administration
- 11-19-13 · Effective date of repeal of article
- 11-20-1 · Authority of other states and their political subdivisions to…
- 11-21-1 · Legislative findings
- 11-21-2 · Short title; arrangement and classification
- 11-21-3 · Imposition of tax; persons subject to tax
- 11-21-3A · Imposition of tax; persons subject to tax
- 11-21-4 · Rate of tax -- Taxable years ending prior to January 1, 1963
- 11-21-4A · Rate of tax -- Taxable years beginning on or after January…
- 11-21-4B · Same -- Taxable years beginning on or after January 1, 1970,…
- 11-21-4C · Rate of tax -- Taxable periods beginning on or after January…
- 11-21-4D · Rate of tax -- Taxable periods beginning on or after April…
- 11-21-4E · Rate of tax -- Taxable years beginning on or after January…
- 11-21-4F · Effect of rate changes during taxable year
- 11-21-4H · Future personal income tax reductions
- 11-21-4I · Rate of tax — Taxable years beginning on and after January…
- 11-21-5 · Optional tax for certain resident individuals
- 11-21-6 · Accounting periods and methods
- 11-21-7 · Resident and nonresident defined
- 11-21-8 · Credits against tax
- 11-21-8A · Credit for qualified rehabilitated buildings investment
- 11-21-8B · Definitions
- 11-21-8C · Procedures
- 11-21-8D · Standards