W. Va. Code R. § 110-21-1

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-21-1 - General

1.1. Scope. -- These regulations explain and clarify the West Virginia Personal Income Tax Act as stated in W. Va. code '11-21-1(d) et seq.

1.2. Authority. -- W. Va. code ''11-21-1 et seq. and 29A-3-15

1.3. Filing Date. -- April 2, 1990

1.4. Effective Date. -- April 2, 1990

Part I. In General.

W. Va. Code R. § 110-21-1