West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-21A-4
De minimis exception
Official textcode.wvlegislature.gov
The Tax Commissioner, in his or her discretion, may promulgate rules, as provided in §29A-3-1 et seq. of this code, to establish a de minimis amount upon which a taxpayer shall not be required to comply with §11-21A-2 and §11-21A-3 of this code.
Source: view the official text
In this chapter (40 sections)
- 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…
- 11-22-6 · Duties of clerk; declaration of consideration or value;…
- 11-22-7 · Failure to affix stamps
- 11-22-8 · Penalty for recording without documentary stamp; effect
- 11-22-9 · Unlawful acts; penalty
- 11-22-10 · Erroneous collections; refund
- 11-23-1 · Legislative finding