The West Virginia Personal Income Tax Act, as set forth under W. Va. Code '11-21-1 et seq., contains no provision for the allowance of either a standard deduction or itemized deductions for a resident individual.
W. Va. Code R. § 110-21-13
The West Virginia Personal Income Tax Act, as set forth under W. Va. Code '11-21-1 et seq., contains no provision for the allowance of either a standard deduction or itemized deductions for a resident individual.
W. Va. Code R. § 110-21-13