(a) If any rate of tax imposed by this article changes to become effective after December 31, of a calendar year, and if the taxable year includes the effective date of the change of rate (unless that date is the first day of the taxable year) then: (1) Tentative taxes shall be computed by applying the rate for the period before the effective date of the change of rate, and the rate for the period on and after such date, to the taxable income for the entire taxable year; and (2) the tax for such taxable year shall be the sum of that proportion of each tentative tax which the number of months in each period bears to the number of months in the entire taxable year.
(b) For purposes of subsection (a):
(1) If the rate changes for taxable years "beginning after" or "ending after" a certain date, the following day shall be considered the effective date of the change; and
(2) If a rate changes for taxable years "beginning on or after" a certain date, that date shall be considered the effective date of the change of rate.
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