W. Va. Code R. § 110-21G-1

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

Section 110-21G-1 - General

1.1. Scope. -- This rule provides requirements, procedures and limitations for filing and payment of income tax by electing pass-through entities and assertion of credits and deductions in accordance with W. Va. Code §11-21-3a.

1.2. Authority. -- W. Va. Code §11-21-3a(p).

1.3. Filing date. -- April 30, 2024.

1.4. Effective date. -- April 30, 2024.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect after August 1, 2029.

W. Va. Code R. § 110-21G-1