Part III - NONRESIDENT AND PART-YEAR RESIDENTS
- Section 11-21-30 - Computation of tax on income of nonresidents and part-year residents
- Section 11-21-31 - Mobile employee exclusion from state source income
- Section 11-21-32 - West Virginia source income of nonresident individual
- Section 11-21-33 - Repealed
- Section 11-21-34 - Repealed
- Section 11-21-35 - Repealed
- Section 11-21-36 - Repealed
- Section 11-21-37 - Nonresident partners and shareholders of S corporations
- Section 11-21-37a - Allocation and apportionment of income of nonresidents from multistate business activity
- Section 11-21-37b - Special apportionment rules
- Section 11-21-37c - Special apportionment rules - financial organizations
- Section 11-21-38 - West Virginia source income of nonresident estate or trust
- Section 11-21-39 - Share of nonresident estate, trust or beneficiary in income from West Virginia sources
- Section 11-21-40 - Credit for income tax of state of residence
- Section 11-21-41 - Special case in which a nonresident need not file West Virginia income tax return
- Section 11-21-42 - Military incentive tax credit
- Section 11-21-43 - Credit for consumers sales and service tax and use tax paid
- Section 11-21-44 - West Virginia source income of part-year resident individuals
- Section 11-21-45 - Repealed
- Section 11-21-46 - Repealed
- Section 11-21-47 - Repealed
- Section 11-21-48 - Repealed
- Section 11-21-49 - Repealed
- Section 11-21-50 - Repealed
- Section 11-21-51 - Returns and liabilities
- Section 11-21-51a - Composite returns
- Section 11-21-52 - Time and place for filing returns and paying tax
- Section 11-21-53 - Signing of returns and other documents
- Section 11-21-54 - Electronic filing for certain tax preparers
- Section 11-21-55 - Declaration of estimated tax
- Section 11-21-56 - Payments of estimated tax
- Section 11-21-57 - Extensions of time
- Section 11-21-58 - Requirements concerning returns, notices, records and statements
- Section 11-21-59 - Report of change in federal taxable income
- Section 11-21-59a - Report of change in taxes paid to other states
- Section 11-21-60 - Change of election
- Section 11-21-61 - Extension of time for performing certain acts due to Desert Shield service
- Section 11-21-62 - Income taxes of members of armed forces on death
- Section 11-21-63 - Repealed
- Section 11-21-64 - Repealed
- Section 11-21-65 - Repealed
- Section 11-21-66 - Repealed
- Section 11-21-67 - Repealed
- Section 11-21-68 - Repealed
- Section 11-21-69 - Repealed
- Section 11-21-70 - Repealed
- Section 11-21-71 - Requirement of withholding tax from wages
- Section 11-21-71a - Withholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts
- Section 11-21-71b - Withholding tax on West Virginia source income of nonresidents
- Section 11-21-72 - Information statement for employee
- Section 11-21-73 - Credit for tax withheld
- Section 11-21-74 - Filing of employer's withholding return and payment of withheld taxes; annual reconciliation; e-filing required for certain tax preparers and employer
- Section 11-21-75 - Employer's liability for withheld taxes
- Section 11-21-76 - Employer's failure to withhold
- Section 11-21-77 - Extension of withholding to certain lottery winnings; lottery winnings source income
- Section 11-21-78 - Repealed
- Section 11-21-79 - Repealed
- Section 11-21-80 - Repealed
- Section 11-21-81 - Repealed
- Section 11-21-82 - Repealed
- Section 11-21-83 - Repealed
- Section 11-21-84 - Repealed
- Section 11-21-85 - Repealed
- Section 11-21-86 - Repealed
- Section 11-21-87 - Repealed
- Section 11-21-88 - Repealed
- Section 11-21-89 - Repealed
- Section 11-21-90 - Repealed
- Section 11-21-91 - Repealed
- Section 11-21-92 - Repealed
- Section 11-21-93 - Personal income tax reserve fund
- Section 11-21-94 - Effective date; severability
- Section 11-21-94a - Effective date
- Section 11-21-95 - General procedure and administration
- Section 11-21-96 - Dedication of personal income tax proceeds
- Section 11-21-97 - Tax credit for employers providing child care for employees