West Virginia Code Section 11-21-13

CHAPTER 11. TAXATION.

ARTICLE 21. PERSONAL INCOME TAX.

§11-21-13. West Virginia deduction of resident individual.

The West Virginia deduction of a resident individual shall be his West Virginia standard deduction unless he elects to deduct his West Virginia itemized deduction under the conditions set forth in section fifteen: Provided, That no West Virginia deduction shall be allowed for taxable years beginning after December 31, 1986.

Previous§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.

Next§11-21-14. West Virginia standard deduction of a resident individual.

Searches are case insensitive.
Search for phrases with double quotes around the phrase like this: “claims commission”
Use a + symbol in front of a word to include it and use a – in front of a word to exclude it from searches like this: +railroad -sign
If you type multiple words without quotes or +/- symbols, the search will look for all results containing any of the words

West Virginia Code

CHAPTER 11. TAXATION.

§11-21-13. West Virginia deduction of resident individual.

Loading Articles

Bill History For §11-21-13

Signed Bills For §11-21-13