Email WV Code

Email: Chapter 11, Article 21, Section 13

§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.

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

Email WV Code

Email: Chapter 11, Article 21, Section 13

Sending Email

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