W. Va. Code R. § 110-24-2
Current through Register Vol. XLI, No. 50, December 13, 2024
The West Virginia Corporation Net Income Tax became effective July 1, 1967, and is a conformity tax in that it utilizes federal taxable income as a starting point to determine West Virginia taxable income and in that it adopts federal definitions wherever possible.
W. Va. Code R. § 110-24-2