GroundRules
W. Va. Code § 11-21-13: West Virginia deduction of resident individual.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 21. PERSONAL INCOME TAX.
The West Virginia deduction of a resident individual shall be his West Virginia standard deduction unless he elects to deduct his West Virginia itemized deduction under the conditions set forth in section fifteen: Provided, That no West Virginia deduction shall be allowed for taxable years beginning after December 31, 1986.
Collected 2026-09-06T00:22:00Z. Source file · JSON