CHAPTER 11. TAXATION.

§11-21-4. Rate of tax -- Taxable years ending prior to January 1, 1963.

(a) Rate of tax on individuals. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual (other than a head of a household to whom subsection (b) applies) and upon the West Virginia taxable income of every estate and trust shall be equal to six per centum of the federal income tax which would be imposed on an identical amount of federal taxable income under subsection (a) of section one of the United States Internal Revenue Code of 1954.

(b) Rate of tax on heads of households. -- The tax imposed by section three of this article on the West Virginia taxable income of every individual who is a head of a household in the determination of his federal income tax for the taxable year shall be equal to six per centum of the federal income tax which would be imposed upon an identical amount of federal taxable income under subsection (b) of section one of the United States Internal Revenue Code of 1954.

(c) Rates of tax in case of joint return or return of surviving spouse. -- In the case of a joint return of a husband and wife, the tax imposed by section three of this article on the West Virginia taxable income shall be equal to six per centum of twice the tax which would be imposed upon half the identical amount of federal taxable income under subsection (a) of section one of the United States Internal Revenue Code of 1954. For purposes of this subsection of this article and for the purposes of section five of this article, the return of an individual who is entitled to file his federal income tax return for the taxable year as a surviving spouse shall be treated as a joint return of a husband and wife.

(d) Effective date. -- The provisions of this section shall be given effect in determining the rate of tax imposed by this article for all taxable years or portions thereof ending prior to January 1, 1963.

Bills Affecting §11-21-4

2002 Regular Session: HB2339
2002 Regular Session: SB106
2003 Regular Session: SB131
2004 Regular Session: SB118
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: HB2445
2005 Regular Session: SB143
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB188
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB2445
2006 Regular Session: HB4558
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: HB4619
2006 Regular Session: SB109
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB582
2006 Regular Session: SB626
2007 Regular Session: HB2917
2007 Regular Session: SB492
2008 Regular Session: HB3201
2008 Regular Session: HB4400
2008 Regular Session: HB4575
2008 Regular Session: SB239
2008 Regular Session: SB545
2009 Regular Session: HB3024
2009 Regular Session: HB3080
2010 Regular Session: HB4035
2010 Regular Session: HB4035
2010 Regular Session: HB4535
2010 Regular Session: SB222
2010 Regular Session: SB222
2010 Regular Session: SB602
2011 Regular Session: HB2949
2011 Regular Session: HB9999
2011 Regular Session: SB345
2013 Regular Session: SB520
2013 Regular Session: SB520
2014 Regular Session: HB4158
2014 Regular Session: HB4343
2014 Regular Session: HB4343
2014 Regular Session: SB312
2014 Regular Session: SB312
2014 Regular Session: SB331
2017 Regular Session: HB2933
2017 Regular Session: HB3091
2017 Regular Session: SB593
2018 Regular Session: HB4265
2018 Regular Session: SB338
2019 Regular Session: HB2798
2019 Regular Session: SB499