The Tax Commissioner may propose for promulgation pursuant to the provisions of §29A-3-1 et seq. of this code such legislative, interpretive, and procedural rules as may be necessary to carry out the purposes of this article including, but not limited to, rules to determine the West Virginia share of federal audit adjustments.
Structure West Virginia Code
Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments
§11-21A-2. Reporting Adjustments to Federal Taxable Income – General Rule
§11-21A-4. De Minimis Exception
§11-21A-6. Estimated West Virginia Tax Payments During Course of Federal Audit
§11-21A-8. Scope of Adjustments and Extensions of Time
§11-21A-10. Legislative, Interpretive, and Procedural Rules