CHAPTER 11. TAXATION.

§11-21-3. Imposition of tax; persons subject to tax.

(a) Imposition of tax. — A tax determined in accordance with the rates hereinafter set forth in this article is hereby imposed for each taxable year on the West Virginia taxable income of every individual, estate, and trust.

(b) Partners and partnerships. — A partnership as such shall not be subject to tax under this article. Persons carrying on business as partners shall be liable for tax under this article only in their separate or individual capacities.  However, partnerships and other pass-through entities are subject to the tax imposed by this article to the extent they elect to pay additional West Virginia income taxes owed that are attributable to final federal partnership audit adjustments under §11-21A-3 of this code.

(c) Associations taxable as corporations. — An association, trust or other unincorporated organization which is taxable as a corporation for federal income tax purposes, shall not be subject to tax under this article.

(d) Exempt trusts and organizations. — A trust or other unincorporated organization which by reason of its purposes or activities is exempt from federal income tax shall be exempt from tax under this article (regardless of whether subject to federal income tax on unrelated business taxable income).

(e) Cross references. — For definitions of West Virginia taxable income of:

(1) Resident individual, see §11-21-11 of this code.

(2) Resident estate or trust, see §11-21-18 of this code.

(3) Nonresident individual, see §11-21-30 of this code.

(4) Nonresident estate or trust, see §11-21-38 of this code.

(f) Effective date. — This section as amended in 2019 shall apply to taxable years beginning on and after January 1, 2018.

Bills Affecting §11-21-3

2002 Regular Session: HB2372
2003 Regular Session: HB2012
2004 Regular Session: HB2012
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2119
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2006 Regular Session: HB2119
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2007 Regular Session: HB2009
2007 Regular Session: HB2557
2007 Regular Session: SB541
2008 Regular Session: HB2009
2008 Regular Session: HB2557
2008 Regular Session: HB4508
2009 Regular Session: HB2235
2009 Regular Session: HB2401
2009 Regular Session: HB3024
2009 Regular Session: HB3080
2009 Regular Session: SB248
2009 Regular Session: SB540
2010 Regular Session: HB2235
2011 Regular Session: HB2274
2011 Regular Session: HB2949
2011 Regular Session: HB9999
2011 Regular Session: SB345
2012 Regular Session: HB2274
2013 Regular Session: HB2117
2013 Regular Session: SB520
2013 Regular Session: SB520
2014 Regular Session: HB2117
2014 Regular Session: HB4343
2014 Regular Session: HB4343
2014 Regular Session: SB312
2014 Regular Session: SB312
2015 Regular Session: HB2639
2016 Regular Session: HB2639
2017 Regular Session: HB2163
2018 Regular Session: HB2163
2019 Regular Session: HB2371
2019 Regular Session: HB2798
2019 Regular Session: HB2798
2019 Regular Session: SB499
2019 Regular Session: SB499
2020 Regular Session: HB2371
2021 Regular Session: HB2211