West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-21-94A
Effective date
Official textcode.wvlegislature.gov
The provisions of this article as amended or added by this act shall take effect on July 1, 1988, and apply to all taxable years ending after that date: Provided, That if an effective date is expressly provided in such provision, that specific effective date shall control in lieu of this general effective date provision.
Source: view the official text
In this chapter (40 sections)
- 11-21-75 · Employer's liability for withheld taxes
- 11-21-76 · Employer's failure to withhold
- 11-21-77 · Extension of withholding to certain lottery winnings;…
- 11-21-78 · 11-21-78
- 11-21-79 · 11-21-79
- 11-21-80 · 11-21-80
- 11-21-81 · 11-21-81
- 11-21-82 · 11-21-82
- 11-21-83 · 11-21-83
- 11-21-84 · 11-21-84
- 11-21-85 · 11-21-85
- 11-21-86 · 11-21-86
- 11-21-87 · 11-21-87
- 11-21-88 · 11-21-88
- 11-21-89 · 11-21-89
- 11-21-90 · 11-21-90
- 11-21-91 · 11-21-91
- 11-21-92 · 11-21-92
- 11-21-93 · Personal income tax reserve fund
- 11-21-94 · Effective date; severability
- 11-21-94A · Effective date
- 11-21-95 · General procedure and administration
- 11-21-97 · Tax credit for employers providing child care for employees
- 11-21A-1 · Definitions
- 11-21A-2 · Reporting adjustments to federal taxable income – General…
- 11-21A-3 · Reporting federal adjustments — partnership level audit and…
- 11-21A-4 · De minimis exception
- 11-21A-5 · Assessments of additional West Virginia tax, interest, and…
- 11-21A-6 · Estimated West Virginia tax payments during course of…
- 11-21A-7 · Claims for refund or credits of West Virginia tax arising…
- 11-21A-8 · Scope of adjustments and extensions of time
- 11-21A-9 · Effective date
- 11-21A-10 · Legislative, interpretive, and procedural rules
- 11-21A-11 · General procedure and administration
- 11-21A-12 · Crimes and penalties
- 11-22-1 · Definitions
- 11-22-2 · Rate of tax; when and by whom payable; additional county tax;…
- 11-22-3 · Payment from proceeds of judicial sale
- 11-22-4 · Documentary stamps; affixing; cancellation; declaration of…
- 11-22-5 · Commissioner to provide for sale of stamps; rules and…