CHAPTER 1. THE STATE AND ITS SUBDIVISIONS. CHAPTER 2. COMMON LAW, STATUTES, LEGAL HOLIDAYS, DEFINITIONS AND LEGAL CAPACITY. CHAPTER 3. ELECTIONS. CHAPTER 4. THE LEGISLATURE. CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC. CHAPTER 5A. DEPARTMENT OF ADMINISTRATION. CHAPTER 5B. ECONOMIC DEVELOPMENT ACT OF 1985. CHAPTER 5C. BASIC ASSISTANCE FOR INDUSTRY AND TRADE. CHAPTER 5D. PUBLIC ENERGY AUTHORITY ACT. CHAPTER 5E. VENTURE CAPITAL COMPANY. CHAPTER 5F. REORGANIZATION OF THE EXECUTIVE BRANCH OF STATE GOVERNMENT. CHAPTER 5G. PROCUREMENT OF ARCHITECT-ENGINEER SERVICES BY STATE AND ITS SUBDIVISIONS. CHAPTER 5H. SURVIVOR BENEFITS. CHAPTER 6. GENERAL PROVISIONS RESPECTING OFFICERS. CHAPTER 6A. EXECUTIVE AND JUDICIAL SUCCESSION. CHAPTER 6B. PUBLIC OFFICERS AND EMPLOYEES; ETHICS; CONFLICTS OF INTEREST; FINANCIAL DISCLOSURE. CHAPTER 6C. PUBLIC EMPLOYEES. CHAPTER 6D. PUBLIC CONTRACTS. CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS. CHAPTER 7A. CONSOLIDATED LOCAL GOVERNMENT. CHAPTER 8. MUNICIPAL CORPORATIONS. CHAPTER 8A. LAND USE PLANNING. CHAPTER 9. HUMAN SERVICES. CHAPTER 9A. VETERANS' AFFAIRS. CHAPTER 10. PUBLIC LIBRARIES; PUBLIC RECREATION; ATHLETIC ESTABLISHMENTS; MONUMENTS AND MEMORIALS; ROSTER OF SERVICEMEN; EDUCATIONAL BROADCASTING AUTHORITY. CHAPTER 11. TAXATION. CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES. CHAPTER 11B. DEPARTMENT OF REVENUE. CHAPTER 12. PUBLIC MONEYS AND SECURITIES. CHAPTER 13. PUBLIC BONDED INDEBTEDNESS. CHAPTER 14. CLAIMS DUE AND AGAINST THE STATE. CHAPTER 15. PUBLIC SAFETY. CHAPTER 15A. DEPARTMENT OF HOMELAND SECURITY. CHAPTER 16. PUBLIC HEALTH. CHAPTER 16A. MEDICAL CANNABIS ACT. CHAPTER 17. ROADS AND HIGHWAYS. CHAPTER 17A. MOTOR VEHICLE ADMINISTRATION, REGISTRATION, CERTIFICATE OF TITLE, AND ANTITHEFT PROVISIONS. CHAPTER 17B. MOTOR VEHICLE DRIVER'S LICENSES. CHAPTER 17C. TRAFFIC REGULATIONS AND LAWS OF THE ROAD. CHAPTER 17D. MOTOR VEHICLE SAFETY RESPONSIBILITY LAW. CHAPTER 17E. UNIFORM COMMERCIAL DRIVER'S LICENSE ACT. CHAPTER 17F. ALL-TERRAIN VEHICLES. CHAPTER 17G. RACIAL PROFILING DATA COLLECTION ACT. CHAPTER 17H. FULLY AUTONOMOUS VEHICLE ACT. CHAPTER 18. EDUCATION. CHAPTER 18A. SCHOOL PERSONNEL. CHAPTER 18B. HIGHER EDUCATION. CHAPTER 18C. STUDENT LOANS; SCHOLARSHIPS AND STATE AID. CHAPTER 19. AGRICULTURE. CHAPTER 20. NATURAL RESOURCES. CHAPTER 20A. WATER RESOURCES (REPEALED). CHAPTER 21. LABOR CHAPTER 21A. UNEMPLOYMENT COMPENSATION. CHAPTER 22. ENVIRONMENTAL RESOURCES. CHAPTER 22A. MINERS' HEALTH, SAFETY AND TRAINING. CHAPTER 22B. ENVIRONMENTAL BOARDS. CHAPTER 22C. ENVIRONMENTAL RESOURCES; BOARDS, AUTHORITIES, COMMISSIONS AND COMPACTS. CHAPTER 23. WORKERS' COMPENSATION. CHAPTER 24. PUBLIC SERVICE COMMISSION. CHAPTER 24A. COMMERCIAL MOTOR CARRIERS. CHAPTER 24B. GAS PIPELINE SAFETY. CHAPTER 24C. UNDERGROUND FACILITIES DAMAGE PREVENTION. CHAPTER 24D. CABLE TELEVISION. CHAPTER 24E. STATEWIDE ADDRESSING AND MAPPING. CHAPTER 24F. VETERANS' GRAVE MARKERS. CHAPTER 25. DIVISION OF CORRECTIONS. CHAPTER 26. STATE HEALTH FACILITIES. CHAPTER 27. MENTALLY ILL PERSONS. CHAPTER 28. STATE CORRECTIONAL AND PENAL INSTITUTIONS. CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS. CHAPTER 29A. STATE ADMINISTRATIVE PROCEDURES ACT. CHAPTER 29B. FREEDOM OF INFORMATION. CHAPTER 29C. UNIFORM NOTARY ACT. CHAPTER 30. PROFESSIONS AND OCCUPATIONS. CHAPTER 31. CORPORATIONS. CHAPTER 31A. BANKS AND BANKING. CHAPTER 31B. UNIFORM LIMITED LIABILITY COMPANY ACT. CHAPTER 31C. CREDIT UNIONS. CHAPTER 31D. WEST VIRGINIA BUSINESS CORPORATION ACT. CHAPTER 31E. WEST VIRGINIA NONPROFIT CORPORATION ACT. CHAPTER 31F. WEST VIRGINIA BENEFIT CORPORATION ACT. CHAPTER 31G. BROADBAND ENHANCEMENT AND EXPANSION POLICIES. CHAPTER 31H. SMALL WIRELESS FACILITIES DEPLOYMENT ACT. CHAPTER 31I. TRUST COMPANIES. CHAPTER 32. UNIFORM SECURITIES ACT. CHAPTER 32A. LAND SALES; FALSE ADVERTISING; ISSUANCE AND SALE OF CHECKS, DRAFTS, MONEY ORDERS, ETC. CHAPTER 32B. THE WEST VIRGINIA COMMODITIES ACT. CHAPTER 33. INSURANCE. CHAPTER 34. ESTRAYS, DRIFT AND DERELICT PROPERTY. CHAPTER 35. PROPERTY OF RELIGIOUS, EDUCATIONAL AND CHARITABLE ORGANIZATIONS. CHAPTER 35A. NAMES, EMBLEMS, ETC., OF ASSOCIATIONS, LODGES, ETC. CHAPTER 36. ESTATES AND PROPERTY. CHAPTER 36A. CONDOMINIUMS AND UNIT PROPERTY. CHAPTER 36B. UNIFORM COMMON INTEREST OWNERSHIP ACT. CHAPTER 37. REAL PROPERTY. CHAPTER 37A. ZONING. CHAPTER 37B. MINERAL DEVELOPMENT. CHAPTER 37C. MINERAL DEVELOPMENT. CHAPTER 38. LIENS. CHAPTER 39. RECORDS AND PAPERS. CHAPTER 39A. ELECTRONIC COMMERCE. CHAPTER 39B. UNIFORM POWER OF ATTORNEY ACT. CHAPTER 40. ACTS VOID AS TO CREDITORS AND PURCHASERS. CHAPTER 41. WILLS. CHAPTER 42. DESCENT AND DISTRIBUTION. CHAPTER 43. DOWER AND VALUATION OF LIFE ESTATES. CHAPTER 44. ADMINISTRATION OF ESTATES AND TRUSTS. CHAPTER 44A. WEST VIRGINIA GUARDIANSHIP AND CONSERVATORSHIP ACT. CHAPTER 44B. UNIFORM PRINCIPAL AND INCOME ACT. CHAPTER 44C. UNIFORM ADULT GUARDIANSHIP AND PROTECTIVE PROCEEDINGS JURISDICTION ACT. CHAPTER 44D. UNIFORM TRUST CODE. CHAPTER 45. SURETYSHIP AND GUARANTY. CHAPTER 46. UNIFORM COMMERCIAL CODE. CHAPTER 46A. WEST VIRGINIA CONSUMER CREDIT AND PROTECTION ACT. CHAPTER 46B. REGULATION OF THE RENTAL OF CONSUMER GOODS UNDER RENT-TO-OWN AGREEMENTS. CHAPTER 47. REGULATION OF TRADE. CHAPTER 47A. WEST VIRGINIA LENDING AND CREDIT RATE BOARD. CHAPTER 47B. UNIFORM PARTNERSHIP ACT. CHAPTER 48. DOMESTIC RELATIONS. CHAPTER 49. CHILD WELFARE. CHAPTER 50. MAGISTRATE COURTS. CHAPTER 51. COURTS AND THEIR OFFICERS. CHAPTER 52. JURIES. CHAPTER 53. EXTRAORDINARY REMEDIES. CHAPTER 54. EMINENT DOMAIN. CHAPTER 55. ACTIONS, SUITS AND ARBITRATION; JUDICIAL SALE. CHAPTER 56. PLEADING AND PRACTICE. CHAPTER 57. EVIDENCE AND WITNESSES. CHAPTER 58. APPEAL AND ERROR. CHAPTER 59. FEES, ALLOWANCES AND COSTS; NEWSPAPERS; LEGAL ADVERTISEMENTS. CHAPTER 60. STATE CONTROL OF ALCOHOLIC LIQUORS. CHAPTER 60A. UNIFORM CONTROLLED SUBSTANCES ACT. CHAPTER 60B. DONATED DRUG REPOSITORY PROGRAM. CHAPTER 61. CRIMES AND THEIR PUNISHMENT. CHAPTER 62. CRIMINAL PROCEDURE. CHAPTER 63. REPEAL OF STATUTES. CHAPTER 64. LEGISLATIVE RULES. CHAPTER 11. TAXATION. Article 20All ArticlesArticle 21AARTICLE 21. PERSONAL INCOME TAX.§11-21-1. Legislative findings.§11-21-2. Short title; arrangement and classification.§11-21-3. Imposition of tax; persons subject to tax.§11-21-3a. Imposition of tax; persons subject to tax.§11-21-4. Rate of tax -- Taxable years ending prior to January 1, 1963.§11-21-4a. Rate of tax -- Taxable years beginning on or after January 1, 1963, and before January 1, 1970.§11-21-4b. Same -- Taxable years beginning on or after January 1, 1970, and before January 1, 1971.§11-21-4c. Rate of tax -- Taxable periods beginning on or after January 1, 1971 and ending before April 1, 1983.§11-21-4d. Rate of tax -- Taxable periods beginning on or after April 1, 1983.§11-21-4e. Rate of tax -- Taxable years beginning on or after January 1, 1987.§11-21-4f. Effect of rate changes during taxable year.§11-21-4g Rate of tax — Taxable years beginning on and after January 1, 2023.§11-21-4h Future personal income tax reductions.§11-21-5. Optional tax for certain resident individuals.§11-21-6. Accounting periods and methods.§11-21-7. Resident and nonresident defined. §11-21-8. Credits against tax.§11-21-8a. Credit for qualified rehabilitated buildings investment.§11-21-8b. Definitions.§11-21-8c. Procedures.§11-21-8d. Standards.§11-21-8e. Carryback, carryforward.§11-21-8f. Disclosure of credit applications and grants.§11-21-8g. Credit for qualified rehabilitated residential building investment.§11-21-8h. Distribution, sale, transfer or assignment of qualified rehabilitated building investment tax credit.§11-21-9. Meaning of terms.§11-21-9a. Pledge of credit or collateral by endorser, guarantor or accommodator not to constitute investment in borrower.§11-21-10. Low income exclusion.§11-21-10a. Adoption tax credit.§11-21-11. West Virginia taxable income of resident individual.§11-21-12. West Virginia adjusted gross income of resident individual.§11-21-12a. Additional modification reducing federal adjusted gross income.§11-21-12b. Combat pay exempt.§11-21-12c. Deduction for long-term care insurance.§11-21-12d. Additional modification reducing federal adjusted gross income.§11-21-12e. Additional modification reducing federal adjusted gross income.§11-21-12f. Additional modification increasing federal adjusted gross income.§11-21-12g. Additional modification increasing federal adjusted gross income; disallowance of deduction taken under Internal Revenue Code Section 199.§11-21-12h. Repeal of section relating to Additional modification reducing federal adjusted gross income relating to tolls for travel on West Virginia toll roads and paid electronically through use of parkways authority commuter (PAC) cards.§11-21-12i. Decreasing modification reducing federal adjusted gross income for qualifying contribution to a qualified trust maintained for the benefit of a child with autism; effective date.§11-21-12j. Modifications to federal adjusted income.§11-21-12k. Additional modification reducing federal adjusted gross income for shareholders of S corporations and members of limited liability companies engaged in banking business.§11-21-12l. Decreasing modification reducing federal adjusted gross income for the net income of Qualified Opportunity Zone Businesses; effective date.§11-21-12m. Additional modifications related to a Jumpstart Savings Account.§11-21-12n. Additional modification reducing federal adjusted gross income related to gaming and gambling losses.§11-21-13. West Virginia deduction of resident individual.§11-21-14. West Virginia standard deduction of a resident individual.§11-21-15. West Virginia itemized deduction of a resident individual.§11-21-16. West Virginia personal exemptions of resident individual.§11-21-17. Resident partners.§11-21-17a. Resident shareholders of S corporations.§11-21-18. West Virginia taxable income of resident estate or trust.§11-21-19. Share of resident estate, trust or beneficiary in West Virginia fiduciary adjustment.§11-21-20. Credit for income tax of another state.§11-21-21. Senior citizens' tax credit for property tax paid on first $20,000 of taxable assessed value of a homestead in this state.§11-21-22. Low-income family tax credit.§11-21-22a. Definitions.§11-21-22b. Amount of credit.§11-21-22c. Administration.§11-21-23. Refundable credit for real property taxes paid in excess of four percent of gross household income.§11-21-24. Senior citizen property tax relief credit for tax years beginning before 2012.§11-21-25. Nonrefundable credit for matching contribution to employee’s Jumpstart Savings Account.§11-21-26. Reserved for future use.§11-21-27. Reserved for future use.§11-21-28. Reserved for future use.§11-21-29. Reserved for future use.§11-21-30. Computation of tax on income of nonresidents and part-year residents.§11-21-31. Mobile employee exclusion from state source income.§11-21-32. West Virginia source income of nonresident individual.§11-21-33. Repealed. Acts, 1992 Reg. Sess., Ch. 204.§11-21-34. Repealed. Acts, 1992 Reg. Sess., Ch. 204.§11-21-35. Repealed. Acts, 1992 Reg. Sess., Ch. 204.§11-21-36. Repealed. Acts, 1992 Reg. Sess., Ch. 204.§11-21-37. Nonresident partners and shareholders of S corporations.§11-21-37a. Allocation and apportionment of income of nonresidents from multistate business activity.§11-21-37b. Special apportionment rules.§11-21-37c. Special apportionment rules - financial organizations.§11-21-38. West Virginia source income of nonresident estate or trust.§11-21-39. Share of nonresident estate, trust or beneficiary in income from West Virginia sources.§11-21-40. Credit for income tax of state of residence.§11-21-41. Special case in which a nonresident need not file West Virginia income tax return.§11-21-42. Military incentive tax credit.§11-21-43. Credit for consumers sales and service tax and use tax paid.§11-21-44. West Virginia source income of part-year resident individuals.§11-21-45. Reserved for future use.§11-21-46. Reserved for future use.§11-21-47. Reserved for future use.§11-21-48. Reserved for future use.§11-21-49. Reserved for future use.§11-21-50. Reserved for future use.§11-21-51. Returns and liabilities.§11-21-51a. Composite returns.§11-21-52. Time and place for filing returns and paying tax.§11-21-53. Signing of returns and other documents.§11-21-54. Electronic filing for certain tax preparers.§11-21-55. Declaration of estimated tax.§11-21-56. Payments of estimated tax.§11-21-57. Extensions of time.§11-21-58. Requirements concerning returns, notices, records and statements.§11-21-59. Report of change in federal taxable income.§11-21-59a. Report of change in taxes paid to other states.§11-21-60. Change of election.§11-21-61. Extension of time for performing certain acts due to Desert Shield service.§11-21-62. Income taxes of members of Armed Forces on death.§11-21-63. Reserved for future use.§11-21-64. Reserved for future use.§11-21-65. Reserved for future use.§11-21-66. Reserved for future use.§11-21-67. Reserved for future use.§11-21-68. Reserved for future use.§11-21-69. Reserved for future use.§11-21-70. Reserved for future use.§11-21-71. Requirement of withholding tax from wages.§11-21-71a. Withholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts.§11-21-71b. Withholding tax on West Virginia source income of nonresidents.§11-21-72. Information statement for employee.§11-21-73. Credit for tax withheld.§11-21-74. Filing of employer’s withholding return and payment of withheld taxes; annual reconciliation; e-filing required for certain tax preparers and employer.§11-21-75. Employer's liability for withheld taxes.§11-21-76. Employer's failure to withhold.§11-21-77. Extension of withholding to certain lottery winnings; lottery winnings source income.§11-21-78. Reserved for future use.§11-21-79. Reserved for future use.§11-21-80. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-81. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-82. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-83. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-84. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-85. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-86. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-87. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-88. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-89. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-90. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-91. Repealed. Acts, 1978 Reg. Sess., Ch. 95.§11-21-92. Repealed. Acts, 1984 Reg. Sess., Ch. 170.§11-21-93. Personal income tax reserve fund.§11-21-94. Effective date; severability.§11-21-94a. Effective date.§11-21-95. General procedure and administration.§11-21-96. Dedication of personal income tax proceeds.§11-21-97. Tax credit for employers providing child care for employees.Display all Article 21 Sections Loading Articles 0.16650581359863
