West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21 - Personal Income Tax
Section 110-21-13 - West Virginia Deduction Of Resident Individual Abolished
Universal Citation: 110 WV Code of State Rules 110-21-13
Current through Register Vol. XLI, No. 38, September 20, 2024
The West Virginia Personal Income Tax Act, as set forth under W. Va. Code '11-21-1 et seq., contains no provision for the allowance of either a standard deduction or itemized deductions for a resident individual.
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