(a) Rate of tax on individuals, heads of households, estates and trusts. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual, every individual who is a head of a household in the determination of his federal income tax for the taxable year, and every estate and trust shall be determined in accordance with the following table:
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(b) Rate of tax in case of joint return or return of surviving spouse. -- In the case of a joint return of a husband and wife and the return of an individual who is entitled to file his federal income tax return for the taxable year as a surviving spouse, the tax imposed by section three of this article on the West Virginia taxable income shall be determined in accordance with the following table:
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(c) Applicability of this section. -- The provisions of this section shall be applicable in determining the rate of tax imposed by this article for all taxable years or portions thereof beginning on or after January 1, 1971, and ending before April 1, 1983.
Structure West Virginia Code
Article 21. Personal Income Tax
§11-21-1. Legislative Findings
§11-21-2. Short Title; Arrangement and Classification
§11-21-3. Imposition of Tax; Persons Subject to Tax
§11-21-4. Rate of Tax -- Taxable Years Ending Prior to January 1, 1963
§11-21-4b. Same -- Taxable Years Beginning on or After January 1, 1970, and Before January 1, 1971
§11-21-4d. Rate of Tax -- Taxable Periods Beginning on or After April 1, 1983
§11-21-4e. Rate of Tax -- Taxable Years Beginning on or After January 1, 1987
§11-21-4f. Effect of Rate Changes During Taxable Year
§11-21-5. Optional Tax for Certain Resident Individuals
§11-21-6. Accounting Periods and Methods
§11-21-7. Resident and Nonresident Defined
§11-21-8a. Credit for Qualified Rehabilitated Buildings Investment
§11-21-8e. Carryback, Carryforward
§11-21-8f. Disclosure of Credit Applications and Grants
§11-21-8g. Credit for Qualified Rehabilitated Residential Building Investment
§11-21-10. Low Income Exclusion
§11-21-10a. Credit for Nonfamily Adoption
§11-21-11. West Virginia Taxable Income of Resident Individual
§11-21-12. West Virginia Adjusted Gross Income of Resident Individual
§11-21-12a. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12c. Deduction for Long-Term Care Insurance
§11-21-12d. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12e. Additional Modification Reducing Federal Adjusted Gross Income
§11-21-12f. Additional Modification Increasing Federal Adjusted Gross Income
§11-21-12j. Modifications to Federal Adjusted Income
§11-21-12m. Additional Modifications Related to a Jumpstart Savings Account
§11-21-13. West Virginia Deduction of Resident Individual
§11-21-14. West Virginia Standard Deduction of a Resident Individual
§11-21-15. West Virginia Itemized Deduction of a Resident Individual
§11-21-16. West Virginia Personal Exemptions of Resident Individual
§11-21-17a. Resident Shareholders of S Corporations
§11-21-18. West Virginia Taxable Income of Resident Estate or Trust
§11-21-19. Share of Resident Estate, Trust or Beneficiary in West Virginia Fiduciary Adjustment
§11-21-20. Credit for Income Tax of Another State
§11-21-22. Low-Income Family Tax Credit
§11-21-24. Senior Citizen Property Tax Relief Credit for Tax Years Beginning Before 2012
§11-21-25. Nonrefundable Credit for Matching Contribution to Employee S Jumpstart Savings Account
§11-21-30. Computation of Tax on Income of Nonresidents and Part-Year Residents
§11-21-31. Mobile Employee Exclusion From State Source Income
§11-21-32. West Virginia Source Income of Nonresident Individual
§11-21-37. Nonresident Partners and Shareholders of S Corporations
§11-21-37a. Allocation and Apportionment of Income of Nonresidents From Multistate Business Activity
§11-21-37b. Special Apportionment Rules
§11-21-37c. Special Apportionment Rules - Financial Organizations
§11-21-38. West Virginia Source Income of Nonresident Estate or Trust
§11-21-39. Share of Nonresident Estate, Trust or Beneficiary in Income From West Virginia Sources
§11-21-40. Credit for Income Tax of State of Residence
§11-21-41. Special Case in Which a Nonresident Need Not File West Virginia Income Tax Return
§11-21-42. Military Incentive Tax Credit
§11-21-43. Credit for Consumers Sales and Service Tax and Use Tax Paid
§11-21-44. West Virginia Source Income of Part-Year Resident Individuals
§11-21-51. Returns and Liabilities
§11-21-52. Time and Place for Filing Returns and Paying Tax
§11-21-53. Signing of Returns and Other Documents
§11-21-54. Electronic Filing for Certain Tax Preparers
§11-21-55. Declaration of Estimated Tax
§11-21-56. Payments of Estimated Tax
§11-21-58. Requirements Concerning Returns, Notices, Records and Statements
§11-21-59. Report of Change in Federal Taxable Income
§11-21-59a. Report of Change in Taxes Paid to Other States
§11-21-61. Extension of Time for Performing Certain Acts Due to Desert Shield Service
§11-21-62. Income Taxes of Members of Armed Forces on Death
§11-21-71. Requirement of Withholding Tax From Wages
§11-21-71b. Withholding Tax on West Virginia Source Income of Nonresidents
§11-21-72. Information Statement for Employee
§11-21-73. Credit for Tax Withheld
§11-21-75. Employer's Liability for Withheld Taxes
§11-21-76. Employer's Failure to Withhold
§11-21-77. Extension of Withholding to Certain Lottery Winnings; Lottery Winnings Source Income
§11-21-93. Personal Income Tax Reserve Fund
§11-21-94. Effective Date; Severability
§11-21-95. General Procedure and Administration
§11-21-96. Dedication of Personal Income Tax Proceeds
§11-21-97. Tax Credit for Employers Providing Child Care for Employees