West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21G - Income Tax Paid At The Entity Level By Electing Pass-Through Entities
- Section 110-21G-1 - General
- Section 110-21G-2 - Definitions
- Section 110-21G-3 - Introduction
- Section 110-21G-4 - Owner's Reconciliation Tax Credit for Tax Paid at the Entity Level
- Section 110-21G-5 - Making the Election
- Section 110-21G-6 - Pass-Through Entity Qualification to Make the Election
- Section 110-21G-7 - Taxable Income
- Section 110-21G-8 - Computing Electing Pass-Through Entity Tax
- Section 110-21G-9 - Filing the Annual Electing Pass-Through Entity Tax Return
- Section 110-21G-10 - Estimated Tax Payments
- Section 110-21G-11 - Nonresident Withholding Payments and Composite Payments
- Section 110-21G-12 - Filing Requirements for Nonresident Owners of an Electing Pass-Through Entity
Current through Register Vol. XLI, No. 38, September 20, 2024
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