Notwithstanding any other provision of this article or any other provision of law to the contrary, any compensation deferred under any deferred compensation plan shall not be subject to any federal, state or municipal income tax nor shall any amount of compensation deferred be included for the purposes of computation of any such income tax withheld on behalf of any employee.
Structure West Virginia Code
Article 10B. Government Employees Deferred Compensation Plans
§5-10B-3. Powers; Contracts; Meetings
§5-10B-3a. Automatic Enrollment
§5-10B-4. Responsibility for Implementing Plans -- Payroll Reductions -- Billing and Administration
§5-10B-6. Program Supplemental
§5-10B-7. Other Benefits Unaffected by Deferred Compensation Plan
§5-10B-8. Federal and State Income Tax
§5-10B-9. Liabilities of State of West Virginia or Political Subdivisions
§5-10B-10. Deferred Compensation Plan Funds Held in Trust
§5-10B-10a. Matching Contribution Program
§5-10B-11. Deferred Compensation Administrative Account
§5-10B-12. Confidential Information Exempt From Disclosure
§5-10B-12a. Disclosure of Information to the Treasurer for Operation of the Plan
§5-10B-13. Moneys Not Subject to Legal Process; Qualified Domestic Relations Orders