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-5 - Withholding
Universal Citation: 110 WV Code of State Rules 110-21A-5
Current through Register Vol. XLI, No. 38, September 20, 2024
If an eligible taxpayer is not subject to withholding of taxes from wages pursuant to W. Va. Code '11-21-71, then he or she is not subject to with holdings pursuant to this rule. Otherwise, an eligible taxpayer under this rule is subject to withholding of taxes from wages.
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