W. Va. Code R. § 110-21A-6

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

Section 110-21A-6 - Filing of a Return

If an eligible taxpayer is not required to file a West Virginia personal income tax return pursuant to W. Va. Code '11-21-51, then he or she is not required to file a return pursuant to this rule. Otherwise, an eligible taxpayer under this rule shall to file a personal income tax return.

W. Va. Code R. § 110-21A-6