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- W. Va. Code § 11-21-65 · §11-21-65.
- W. Va. Code § 11-21-66 · §11-21-66.
- W. Va. Code § 11-21-67 · §11-21-67.
- W. Va. Code § 11-21-68 · §11-21-68.
- W. Va. Code § 11-21-69 · §11-21-69.
- W. Va. Code § 11-21-70 · §11-21-70.
- W. Va. Code § 11-21-71 · Requirement of withholding tax from wages.
- W. Va. Code § 11-21-71a · Withholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts.
- W. Va. Code § 11-21-71b · Withholding tax on West Virginia source income of nonresidents.
- W. Va. Code § 11-21-72 · Information statement for employee.
- W. Va. Code § 11-21-73 · Credit for tax withheld.
- W. Va. Code § 11-21-74 · Filing of employer’s withholding return and payment of withheld taxes; annual reconciliation; e-filing required for certain tax preparers and employer.
- W. Va. Code § 11-21-75 · Employer's liability for withheld taxes.
- W. Va. Code § 11-21-76 · Employer's failure to withhold.
- W. Va. Code § 11-21-77 · Extension of withholding to certain lottery winnings; lottery winnings source income.
- W. Va. Code § 11-21-78 · §11-21-78.
- W. Va. Code § 11-21-79 · §11-21-79.
- W. Va. Code § 11-21-80 · §11-21-80.
- W. Va. Code § 11-21-81 · §11-21-81.
- W. Va. Code § 11-21-82 · §11-21-82.
- W. Va. Code § 11-21-83 · §11-21-83.
- W. Va. Code § 11-21-84 · §11-21-84.
- W. Va. Code § 11-21-85 · §11-21-85.
- W. Va. Code § 11-21-86 · §11-21-86.
- W. Va. Code § 11-21-87 · §11-21-87.
- W. Va. Code § 11-21-88 · §11-21-88.
- W. Va. Code § 11-21-89 · §11-21-89.
- W. Va. Code § 11-21-90 · §11-21-90.
- W. Va. Code § 11-21-91 · §11-21-91.
- W. Va. Code § 11-21-92 · §11-21-92.
- W. Va. Code § 11-21-93 · Personal income tax reserve fund.
- W. Va. Code § 11-21-94 · Effective date; severability.
- W. Va. Code § 11-21-94a · Effective date.
- W. Va. Code § 11-21-95 · General procedure and administration.
- W. Va. Code § 11-21-96 · Dedication of personal income tax proceeds.
- W. Va. Code § 11-21-97 · Tax credit for employers providing child care for employees.
- W. Va. Code § 11-21A-1 · Definitions.
- W. Va. Code § 11-21A-2 · Reporting adjustments to federal taxable income – General rule.
- W. Va. Code § 11-21A-3 · Reporting federal adjustments — partnership level audit and administrative adjustment request.
- W. Va. Code § 11-21A-4 · De minimis exception.
- W. Va. Code § 11-21A-5 · Assessments of additional West Virginia tax, interest, and additions to tax arising from adjustments to federal taxable income; statute of limitations.
- W. Va. Code § 11-21A-6 · Estimated West Virginia tax payments during course of federal audit.
- W. Va. Code § 11-21A-7 · Claims for refund or credits of West Virginia tax arising from federal adjustments made by the IRS.
- W. Va. Code § 11-21A-8 · Scope of adjustments and extensions of time.
- W. Va. Code § 11-21A-9 · Effective date.
- W. Va. Code § 11-21A-10 · Legislative, interpretive, and procedural rules.
- W. Va. Code § 11-21A-11 · General procedure and administration.
- W. Va. Code § 11-21A-12 · Crimes and penalties.
- W. Va. Code § 11-22-1 · Definitions.
- W. Va. Code § 11-22-2 · Rate of tax; when and by whom payable; additional county tax; county clerk funding for election administration, infrastructure, and security, and other county clerk purposes.
- W. Va. Code § 11-22-3 · Payment from proceeds of judicial sale.
- W. Va. Code § 11-22-4 · Documentary stamps; affixing; cancellation; declaration of value.
- W. Va. Code § 11-22-5 · Commissioner to provide for sale of stamps; rules and regulations.
- W. Va. Code § 11-22-6 · Duties of clerk; declaration of consideration or value; filing of sales listing form for Tax Commissioner; disposition and use of proceeds.
- W. Va. Code § 11-22-7 · Failure to affix stamps.
- W. Va. Code § 11-22-8 · Penalty for recording without documentary stamp; effect.
- W. Va. Code § 11-22-9 · Unlawful acts; penalty.
- W. Va. Code § 11-22-10 · Erroneous collections; refund.
- W. Va. Code § 11-23-1 · Legislative finding.
- W. Va. Code § 11-23-2 · Short title; arrangement of sections or portions thereof.
- W. Va. Code § 11-23-3 · Meaning of terms; specific terms defined.
- W. Va. Code § 11-23-3a · Meaning of terms; general rule.
- W. Va. Code § 11-23-4 · Tax base determined.
- W. Va. Code § 11-23-5 · Apportionment of tax base.
- W. Va. Code § 11-23-5a · Special apportionment rules - financial organizations.
- W. Va. Code § 11-23-5b · §11-23-5b.
- W. Va. Code § 11-23-6 · Imposition of tax; change in rate of tax.
- W. Va. Code § 11-23-7 · Persons and other organizations exempt from tax.
- W. Va. Code § 11-23-8 · Accounting periods and methods of accounting.
- W. Va. Code § 11-23-9 · Annual returns.
- W. Va. Code § 11-23-9a · Method of filing for business taxes.
- W. Va. Code § 11-23-10 · Extension of time for filing returns.
- W. Va. Code § 11-23-11 · Time and place for paying tax shown on returns.
- W. Va. Code § 11-23-12 · Extensions of time for paying tax.
- W. Va. Code § 11-23-13 · Declaration and payment of estimated tax.
- W. Va. Code § 11-23-14 · Requirements concerning returns, notices, records and statements.
- W. Va. Code § 11-23-15 · Signing of returns and other documents.
- W. Va. Code § 11-23-16 · Place for filing returns or other documents.
- W. Va. Code § 11-23-17 · Credits against tax; expiration of credits.
- W. Va. Code § 11-23-17a · (Effective July 1, 1987) Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.
- W. Va. Code § 11-23-17b · Application of tax credits.
- W. Va. Code § 11-23-18 · Tax under this article in addition to all other taxes.
- W. Va. Code § 11-23-19 · Records.
- W. Va. Code § 11-23-20 · Criminal penalties.
- W. Va. Code § 11-23-21 · General procedure and administration.
- W. Va. Code § 11-23-22 · Severability.
- W. Va. Code § 11-23-23 · Information return and due date thereof; penalty for failure to file, waiver thereof; short taxable year provisions.
- W. Va. Code § 11-23-24 · §11-23-24.
- W. Va. Code § 11-23-24a · Tax credit for value-added products from raw agricultural products; regulations; termination of credit.
- W. Va. Code § 11-23-25 · Credit for consumers sales and service tax and use tax paid.
- W. Va. Code § 11-23-26 · Effective date.
- W. Va. Code § 11-23-27 · Credit for franchise tax paid to another state.
- W. Va. Code § 11-23-28 · Notice of business activities report.
- W. Va. Code § 11-23-29 · §11-23-29.
- W. Va. Code § 11-23-30 · §11-23-30.
- W. Va. Code § 11-23-31 · §11-23-31.
- W. Va. Code § 11-23-32 · §11-23-32.
- W. Va. Code § 11-23-33 · §11-23-33.
- W. Va. Code § 11-23-34 · §11-23-34.
- W. Va. Code § 11-23-35 · §11-23-35.