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

W. Va. Code § 11-24-21

Change of election

Official textcode.wvlegislature.gov

Any election expressly authorized by this article, other than any election expressly stated to be irrevocable, may be changed on such terms and conditions as the Tax Commissioner may prescribe by regulation.

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In this chapter (40 sections)
  1. 11-24-10A · Nonrefundable credit for matching contribution to…
  2. 11-24-11 · Credit for reducing electric or natural gas or water utility…
  3. 11-24-11A · Credit for reducing telephone utility rates for low-income…
  4. 11-24-11B · Credit for utility taxpayers with net operating loss…
  5. 11-24-12 · Military incentive tax credit
  6. 11-24-13 · Returns; time for filing
  7. 11-24-13A · Method of filing for business taxes
  8. 11-24-13B · Information return for corporations electing to be taxed…
  9. 11-24-13C · Determination of taxable income or loss using combined…
  10. 11-24-13D · Determination of the business income of the combined group
  11. 11-24-13E · Designation of surety
  12. 11-24-13F · Water's-edge reporting mandated absent affirmative election…
  13. 11-24-14 · Time and place for filing returns and paying tax
  14. 11-24-15 · Signing of returns and other documents
  15. 11-24-16 · Declarations of estimated tax
  16. 11-24-17 · Payments of estimated tax
  17. 11-24-17A · 11-24-17A
  18. 11-24-18 · Extensions of time
  19. 11-24-19 · Requirements concerning returns, notices, records and…
  20. 11-24-20 · Report of change in federal taxable income
  21. 11-24-21 · Change of election
  22. 11-24-22 · 11-24-22
  23. 11-24-22A · Tax credit for value-added products from raw agricultural…
  24. 11-24-23 · Credit for consumers sales and service tax and use tax paid
  25. 11-24-23A · Credit for qualified rehabilitated buildings investment
  26. 11-24-23B · Definitions
  27. 11-24-23C · Procedures
  28. 11-24-23D · Standards
  29. 11-24-23E · Carryback, carryforward
  30. 11-24-23F · Credit allowed for specific taxable years
  31. 11-24-23G · Application of credits
  32. 11-24-24 · Credit for income tax paid to another state
  33. 11-24-25 · 11-24-25
  34. 11-24-26 · 11-24-26
  35. 11-24-27 · 11-24-27
  36. 11-24-28 · 11-24-28
  37. 11-24-29 · 11-24-29
  38. 11-24-30 · 11-24-30
  39. 11-24-31 · 11-24-31
  40. 11-24-32 · 11-24-32
Full table of contents →