W. Va. Code R. § 110-21A-1

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

Section 110-21A-1 - General

1.1. Scope. -- This legislative rule explains and clarifies the low income exclusion set forth in Senate Bill 17 enacted by the West Virginia Legislature on January 23, 1996. The exclusion is codified in W. Va. Code ''11-21-10, 11-21-51 and 11-21-71.

1.2. Incorporations. -- This low income exclusion rule should be read in pari materia with State Tax Division Legislative Rule, Personal Income Tax, 110 C.S.R. 21. Specifically, 110 C.S.R. 21, W. Va. Code ''110-21-51 (Returns and Liabilities) and 110-21-71 (Requirement of Withholding Tax From Wages) are incorporated by reference as if fully set forth in this rule.

1.3. Authority. -- W. Va. Code ''11-21-51(a)(1) and 11-21-71(a).

1.4. Filing Date. -- May 14, 1997.

1.5. Effective Date. -- June 1, 1997.

W. Va. Code R. § 110-21A-1