West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21 - Personal Income Tax
Section 110-21-9 - Meaning Of Terms

Universal Citation: 110 WV Code of State Rules 110-21-9

Current through Register Vol. XLI, No. 38, September 20, 2024

9.1. Any term used in the West Virginia Personal Income Tax Act and these regulations shall have the same meaning as when used in a comparable context in the laws of the United States relating to personal income taxes, unless a different meaning is clearly required.

9.2. Any reference in the West Virginia Personal Income Tax Act and these regulations to the laws of the United States shall mean the provisions of the Internal Revenue Code of 1986, as amended, and such other provisions of the laws of the United States which relate to the determination of income for federal income tax purposes. See W. Va. Code '11-21-9 for the most recent updating of terms used in Article 21 to those used in the Internal Revenue Code.

9.3. Only to the extent provided under Article 21 shall amendments made to the laws of the United States be given effect in determining the taxes imposed under the West Virginia Personal Income Tax Act. No amendment made to the laws of the United States relating to personal income taxes on or after January 1, 1988, shall be given effect, until such time as the provisions of Article 21 are amended accordingly.

9.3.1. Example. - If on February 6, 1988, Congress passed a law making life insurance proceeds payable to a named beneficiary subject to federal income tax, the law will have no effect on the West Virginia Personal Income Tax Act for tax year 1988 and subsequent tax years until such time as Article 21 has been amended accordingly.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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