GroundRules
W. Va. Code § 11-21A-4: De minimis exception.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 21A. ADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS.
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.
Collected 2026-09-06T00:22:02Z. Source file · JSON