W. Va. Code R. § 110-21-2

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-21-2 - Legislative Findings

2.1. It is the intent of the Legislature that this State for purposes of its personal income tax adopt the provisions of the laws of the United States relating to the determination of income for federal income tax purposes in order to simplify preparation of State income tax returns by taxpayers, to improve enforcement of the State income tax through use of information obtained from federal income tax audits and to aid in the interpretation of the State tax law through use of federal judicial and administrative determinations and precedents. To facilitate this intent, the West Virginia Personal Income Tax Act as set forth under W. Va. Code '11-21-1 et seq. shall be construed to accomplish the foregoing purposes.