This article enacted in 2019 shall apply to any adjustments to a taxpayers federal taxable income with a final determination date occurring for a tax year beginning after December 31, 2018.
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