Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21G - Income Tax Paid At The Entity Level By Electing Pass-Through Entities
Section 110-21G-6 - Pass-Through Entity Qualification to Make the Election

W. Va. Code R. § 110-21G-6

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-21G-6 - Pass-Through Entity Qualification to Make the Election

Generally, a pass-through entity qualifies to make the election only if it is taxable under W. Va. Code §11-21-1et seq., and not taxable under W. Va. Code §11-24-1et seq. Any pass-through entity that is treated as a disregarded entity for federal income tax purposes may not elect to be taxed under W. Va. Code §11-21-3a.

W. Va. Code R. § 110-21G-6