West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21A - Personal Income Tax Low Income Exclusion
Section 110-21A-1 - General

Universal Citation: 110 WV Code of State Rules 110-21A-1

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

1.1. Scope. -- This legislative rule explains and clarifies the low income exclusion set forth in Senate Bill 17 enacted by the West Virginia Legislature on January 23, 1996. The exclusion is codified in W. Va. Code ''11-21-10, 11-21-51 and 11-21-71.

1.2. Incorporations. -- This low income exclusion rule should be read in pari materia with State Tax Division Legislative Rule, Personal Income Tax, 110 C.S.R. 21. Specifically, 110 C.S.R. 21, W. Va. Code ''110-21-51 (Returns and Liabilities) and 110-21-71 (Requirement of Withholding Tax From Wages) are incorporated by reference as if fully set forth in this rule.

1.3. Authority. -- W. Va. Code ''11-21-51(a)(1) and 11-21-71(a).

1.4. Filing Date. -- May 14, 1997.

1.5. Effective Date. -- June 1, 1997.

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