Series 110-21 - Personal Income Tax
- Section 110-21-1 - General
- Section 110-21-2 - Legislative Findings
- Section 110-21-3 - Imposition of Tax; Minimum Tax;Persons Subject To Tax
- Section 110-21-4 - Rate Of Tax
- Section 110-21-5 - Effect Of Rate Changes During A Taxable Year
- Section 110-21-6 - Accounting Periods And Methods
- Section 110-21-7 - Resident And Nonresident Defined
- Section 110-21-8 - Credits Against Tax
- Section 110-21-9 - Meaning Of Terms
- Section 110-21-9a - Pledge Of Credit Or Collateral By Endorser, Guarantor Or Accommodator Not To Constitute Investment In Borrower
- Section 110-21-10 - Reserved For Future Use
- Section 110-21-11 - West Virginia Taxable Income Of Resident Individual
- Section 110-21-12 - West Virginia Adjusted Gross Income Of Resident Individual
- Section 110-21-12a - Additional Modification Reducing Federal Adjusted Gross Income
- Section 110-21-12b - Modification For The Purchase Of Revenue Bonds Under An Individual Higher Education Savings Plan Program
- Section 110-21-13 - West Virginia Deduction Of Resident Individual Abolished
- Section 110-21-14 - Reserved For Future Use
- Section 110-21-15 - Reserved For Future Use
- Section 110-21-16 - West Virginia Personal Exemptions Of A Resident Individual
- Section 110-21-17 - Resident Partners
- Section 110-21-17a - Resident Shareholders Of S Corporations
- Section 110-21-18 - West Virginia Taxable Income Of Resident Estate Or Trust
- Section 110-21-19 - Share Of Resident Estate, Trust, Or Beneficiary In West Virginia Fiduciary Adjustment
- Section 110-21-20 - Credit For Income Tax Of Another State
- Section 110-21-21 - to '110-21-30. Reserved For Future Use
- Section 110-21-31 - West Virginia Taxable Income Of Nonresident Individual
- Section 110-21-32 - West Virginia Adjusted Gross Income Of A Nonresident Individual
- Section 110-21-33 - West Virginia Deduction Of A Nonresident Individual
- Section 110-21-34 to 110-21-35 - Reserved For Future Use
- Section 110-21-36 - West Virginia Personal Exemptions Of A Nonresident Individual
- Section 110-21-37 - Nonresident Partners
- Section 110-21-37a - Nonresident S Corporation Shareholders
- Section 110-21-38 - West Virginia Taxable Income Of Nonresident Estate Or Trust
- Section 110-21-39 - Share Of Nonresident Estate, Trust Or Beneficiary In Income From West Virginia Sources
- Section 110-21-40 - Credit For Income Tax Of State Of Residence
- Section 110-21-41 - Special Case In Which Nonresident Need Not File West Virginia Income Tax Return
- Section 110-21-42 - Veterans Incentive Tax Credit
- Section 110-21-43 - Credit For Consumers Sales And Service Tax And Use Tax Paid
- Section 110-21-44 to 110-21-50 - Reserved For Future Use
- Section 110-21-51 - Returns And Liabilities
- Section 110-21-51a - Composite Returns
- Section 110-21-52 - Time And Place For Filing Returns And Paying Tax
- Section 110-21-53 - Signing Of Returns And Other Documents
- Section 110-21-54 - Change Of Resident Status During Year
- Section 110-21-55 - Declarations Of Estimated Tax
- Section 110-21-56 - Payments Of Estimated Tax
- Section 110-21-56a - Additions To Tax For Failure To Pay Estimated Tax
- Section 110-21-57 - Extensions Of Time
- Section 110-21-58 - Requirements Concerning Returns, Notices, Records And Statements
- Section 110-21-59 - Report Of Change In Federal Taxable Income
- Section 110-21-60 - Change Of Election
- Section 110-21-61 to 110-21-70 - Reserved For Future Use
- Section 110-21-71 - Requirement Of Withholding Tax From Wages
- Section 110-21-72 - Information Statement For Employee
- Section 110-21-73 - Credit For Tax Withheld
- Section 110-21-74 - Employer Return And Payment Of Withheld Taxes
- Section 110-21-75 - Employer's Liability For Withheld Taxes
- Section 110-21-76 - Employer's Failure To Withhold
- Section 110-21-77 to 110-21-79 - Reserved For Future Use
- Section 110-21-80 - Criminal Penalties
- Section 110-21-81 - General Procedure And Administration
- Section 110-21-82 - Severability