The Tax Commissioner, in his or her discretion, may promulgate rules, as provided in §29A-3-1 et seq. of this code, to establish a de minimis amount upon which a taxpayer shall not be required to comply with §11-21A-2 and §11-21A-3 of this code.
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