{"data":{"id":"us-wv/w.-va.-code-11-21a-4","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21A-4","heading":"De minimis exception.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 21A. ADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS."],"source_url":"https://code.wvlegislature.gov/11-21A-4/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:02Z","sha256":"48ba829c30ac03c0e257a58d78d017793b28bccdfaf635dda9f9ae2129ae63b3","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21a-3","next":"us-wv/w.-va.-code-11-21a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}