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§11-21A-1. Definitions - The following definitions apply for the purposes of this article:...
§11-21A-2. Reporting Adjustments to Federal Taxable Income – General Rule - (a) Except in the case of final federal adjustments which...
§11-21A-3. Reporting Federal Adjustments — Partnership Level Audit and Administrative Adjustment Request - (a) General. — Except for adjustments required to be reported...
§11-21A-4. De Minimis Exception - The Tax Commissioner, in his or her discretion, may promulgate...
§11-21A-5. Assessments of Additional West Virginia Tax, Interest, and Additions to Tax Arising From Adjustments to Federal Taxable Income; Statute of Limitations - The Tax Commissioner will assess additional West Virginia tax, interest,...
§11-21A-6. Estimated West Virginia Tax Payments During Course of Federal Audit - A taxpayer may make estimated payments to the Tax Commissioner,...
§11-21A-7. Claims for Refund or Credits of West Virginia Tax Arising From Federal Adjustments Made by the Irs - (a) Notwithstanding the reporting requirement contained in §11-21A-2 or §11-21A-3...
§11-21A-8. Scope of Adjustments and Extensions of Time - (a) Unless otherwise agreed in writing by the taxpayer and...
§11-21A-9. Effective Date - This article enacted in 2019 shall apply to any adjustments...
§11-21A-10. Legislative, Interpretive, and Procedural Rules - The Tax Commissioner may propose for promulgation pursuant to the...
§11-21A-11. General Procedure and Administration - Every provision of the West Virginia Tax Procedure and Administration...
§11-21A-12. Crimes and Penalties - Every provision of the West Virginia Tax Crimes and Penalties...