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- W. Va. Code § 11-21-4e · Rate of tax -- Taxable years beginning on or after January 1, 1987.
- W. Va. Code § 11-21-4f · Effect of rate changes during taxable year.
- W. Va. Code § 11-21-4g · Rate of tax — Taxable years beginning on and after January 1, 2023.
- W. Va. Code § 11-21-4h · Future personal income tax reductions.
- W. Va. Code § 11-21-4i · Rate of tax — Taxable years beginning on and after January 1, 2025.
- W. Va. Code § 11-21-4j · Rate of tax — Taxable years beginning on and after January 1, 2026.
- W. Va. Code § 11-21-5 · Optional tax for certain resident individuals.
- W. Va. Code § 11-21-6 · Accounting periods and methods.
- W. Va. Code § 11-21-7 · Resident and nonresident defined.
- W. Va. Code § 11-21-8 · Credits against tax.
- W. Va. Code § 11-21-8a · Credit for qualified rehabilitated buildings investment.
- W. Va. Code § 11-21-8b · Definitions.
- W. Va. Code § 11-21-8c · Procedures.
- W. Va. Code § 11-21-8d · Standards.
- W. Va. Code § 11-21-8e · Carryback, carryforward.
- W. Va. Code § 11-21-8f · Disclosure of credit applications and grants.
- W. Va. Code § 11-21-8g · Credit for qualified rehabilitated residential building investment.
- W. Va. Code § 11-21-8h · Distribution, sale, transfer or assignment of qualified rehabilitated building investment tax credit.
- W. Va. Code § 11-21-9 · Meaning of terms.
- W. Va. Code § 11-21-9a · Pledge of credit or collateral by endorser, guarantor or accommodator not to constitute investment in borrower.
- W. Va. Code § 11-21-10 · Low income exclusion.
- W. Va. Code § 11-21-10a · Adoption tax credit.
- W. Va. Code § 11-21-11 · West Virginia taxable income of resident individual.
- W. Va. Code § 11-21-12 · West Virginia adjusted gross income of resident individual.
- W. Va. Code § 11-21-12a · Additional modification reducing federal adjusted gross income.
- W. Va. Code § 11-21-12b · Combat pay exempt.
- W. Va. Code § 11-21-12c · Deduction for long-term care insurance.
- W. Va. Code § 11-21-12d · Additional modification reducing federal adjusted gross income.
- W. Va. Code § 11-21-12e · Additional modification reducing federal adjusted gross income.
- W. Va. Code § 11-21-12f · Additional modification increasing federal adjusted gross income.
- W. Va. Code § 11-21-12g · Additional modification increasing federal adjusted gross income; disallowance of deduction taken under Internal Revenue Code Section 199.
- W. Va. Code § 11-21-12h · Repeal of section relating to Additional modification reducing federal adjusted gross income relating to tolls for travel on West Virginia toll roads and paid electronically through use of parkways authority commuter (PAC) cards.
- W. Va. Code § 11-21-12i · Decreasing modification reducing federal adjusted gross income for qualifying contribution to a qualified trust maintained for the benefit of a child with autism; effective date; sunset date.
- W. Va. Code § 11-21-12j · Modifications to federal adjusted income.
- W. Va. Code § 11-21-12k · Additional modification reducing federal adjusted gross income for shareholders of S corporations and members of limited liability companies engaged in banking business.
- W. Va. Code § 11-21-12l · Decreasing modification reducing federal adjusted gross income for the net income of Qualified Opportunity Zone Businesses; effective date.
- W. Va. Code § 11-21-12m · Additional modifications related to a Jumpstart Savings Account.
- W. Va. Code § 11-21-12n · Additional modification reducing federal adjusted gross income related to gaming and gambling losses.
- W. Va. Code § 11-21-12o · Additional modifications related to voluntary portable benefits plans.
- W. Va. Code § 11-21-13 · West Virginia deduction of resident individual.
- W. Va. Code § 11-21-14 · West Virginia standard deduction of a resident individual.
- W. Va. Code § 11-21-15 · West Virginia itemized deduction of a resident individual.
- W. Va. Code § 11-21-16 · West Virginia personal exemptions of resident individual.
- W. Va. Code § 11-21-17 · Resident partners.
- W. Va. Code § 11-21-17a · Resident shareholders of S corporations.
- W. Va. Code § 11-21-18 · West Virginia taxable income of resident estate or trust.
- W. Va. Code § 11-21-19 · Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment.
- W. Va. Code § 11-21-20 · Credit for income tax of another state.
- W. Va. Code § 11-21-21 · Senior citizens' tax credit for property tax paid on first $20,000 of taxable assessed value of a homestead in this state.
- W. Va. Code § 11-21-22 · Low-income family tax credit.
- W. Va. Code § 11-21-22a · Definitions.
- W. Va. Code § 11-21-22b · Amount of credit.
- W. Va. Code § 11-21-22c · Administration.
- W. Va. Code § 11-21-23 · Refundable credit for real property taxes paid in excess of four percent of gross household income.
- W. Va. Code § 11-21-24 · Senior citizen property tax relief credit for tax years beginning before 2012.
- W. Va. Code § 11-21-25 · Nonrefundable credit for matching contribution to employee’s Jumpstart Savings Account.
- W. Va. Code § 11-21-26 · – Child and dependent care credit.
- W. Va. Code § 11-21-27 · §11-21-27.
- W. Va. Code § 11-21-28 · §11-21-28.
- W. Va. Code § 11-21-29 · §11-21-29.
- W. Va. Code § 11-21-30 · Computation of tax on income of nonresidents and part-year residents.
- W. Va. Code § 11-21-31 · Mobile employee exclusion from state source income.
- W. Va. Code § 11-21-32 · West Virginia source income of nonresident individual.
- W. Va. Code § 11-21-33 · §11-21-33.
- W. Va. Code § 11-21-34 · §11-21-34.
- W. Va. Code § 11-21-35 · §11-21-35.
- W. Va. Code § 11-21-36 · §11-21-36.
- W. Va. Code § 11-21-37 · Nonresident partners and shareholders of S corporations.
- W. Va. Code § 11-21-37a · Allocation and apportionment of income of nonresidents from multistate business activity.
- W. Va. Code § 11-21-37b · Special apportionment rules.
- W. Va. Code § 11-21-37c · Special apportionment rules - financial organizations.
- W. Va. Code § 11-21-38 · West Virginia source income of nonresident estate or trust.
- W. Va. Code § 11-21-39 · Share of nonresident estate, trust or beneficiary in income from West Virginia sources.
- W. Va. Code § 11-21-40 · Credit for income tax of state of residence.
- W. Va. Code § 11-21-41 · Special case in which a nonresident need not file West Virginia income tax return.
- W. Va. Code § 11-21-42 · Military incentive tax credit.
- W. Va. Code § 11-21-43 · Credit for consumers sales and service tax and use tax paid.
- W. Va. Code § 11-21-44 · West Virginia source income of part-year resident individuals.
- W. Va. Code § 11-21-45 · §11-21-45.
- W. Va. Code § 11-21-46 · §11-21-46.
- W. Va. Code § 11-21-47 · §11-21-47.
- W. Va. Code § 11-21-48 · §11-21-48.
- W. Va. Code § 11-21-49 · §11-21-49.
- W. Va. Code § 11-21-50 · §11-21-50.
- W. Va. Code § 11-21-51 · Returns and liabilities.
- W. Va. Code § 11-21-51a · Composite returns.
- W. Va. Code § 11-21-52 · Time and place for filing returns and paying tax.
- W. Va. Code § 11-21-53 · Signing of returns and other documents.
- W. Va. Code § 11-21-54 · Electronic filing for certain tax preparers.
- W. Va. Code § 11-21-55 · Declaration of estimated tax.
- W. Va. Code § 11-21-56 · Payments of estimated tax.
- W. Va. Code § 11-21-57 · Extensions of time.
- W. Va. Code § 11-21-58 · Requirements concerning returns, notices, records and statements.
- W. Va. Code § 11-21-59 · Report of change in federal taxable income.
- W. Va. Code § 11-21-59a · Report of change in taxes paid to other states.
- W. Va. Code § 11-21-60 · Change of election.
- W. Va. Code § 11-21-61 · Extension of time for performing certain acts due to Desert Shield service.
- W. Va. Code § 11-21-62 · Income taxes of members of Armed Forces on death.
- W. Va. Code § 11-21-63 · §11-21-63.
- W. Va. Code § 11-21-64 · §11-21-64.