West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-21-7

Resident and nonresident defined

Official textcode.wvlegislature.gov10 subsections

# (a)

Resident individual. -- Resident individual means an individual:

# (1)

Who is domiciled in this state, unless he maintains no permanent place of abode in this state, maintains a permanent place of abode elsewhere, and spends in the aggregate not more than thirty days of the taxable year in this state, or

# (2)

Who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state.

# (b)

Nonresident individual. -- A nonresident individual means an individual who is not a resident.

# (c)

Resident estate or trust. -- A resident estate or trust means:

# (1)

The estate of a decedent who at his death was domiciled in this state,

# (2)

A trust created by will of a decedent who at his death was domiciled in this state, or

# (3)

A trust created by, or consisting of property of, a person domiciled in this state.

# (d)

Nonresident estate or trust. -- A nonresident estate or trust means an estate or trust which is not a resident.

# (e)

Cross reference. -- For effect of change of an individual's resident status, see section fifty-four.

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