West Virginia § 11-1A-6 Supplemental information required to be filed

West Virginia Statutes

§ 11-1A-6 — Supplemental information required to be filed

West Virginia § 11-1A-6

Ch. 11TAXATION

Art. 1AAPPRAISAL OF PROPERTY

This text of West Virginia § 11-1A-6 (Supplemental information required to be filed) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-1A-6 (2026).

Text

Every person required to file a tax return under the provisions of article thirteen, twenty-one or twenty-four of this chapter for the period ending on December 31, 1982, or for income received or to be received during the calendar year 1983, shall file a copy of a depreciation schedule included in a federal or state tax return for income taxation for the taxpayer's tax year ending on or after June 1, 1982, or if the person did not prepare a depreciation schedule for such return or elects not to disclose the schedule from the tax return, a schedule showing property on which a deduction for depreciation could be claimed against gross or adjusted gross income received or receivable in the selected year, including a brief description of such property, its basis and, to the extent the taxpayer

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Every person required to file a tax return under the provisions of article thirteen, twenty-one or twenty-four of this chapter for the period ending on December 31, 1982, or for income received or to be received during the calendar year 1983, shall file a copy of a depreciation schedule included in a federal or state tax return for income taxation for the taxpayer's tax year ending on or after June 1, 1982, or if the person did not prepare a depreciation schedule for such return or elects not to disclose the schedule from the tax return, a schedule showing property on which a deduction for depreciation could be claimed against gross or adjusted gross income received or receivable in the selected year, including a brief description of such property, its basis and, to the extent the taxpayer elects, any accumulated depreciation the taxpayer could have claimed in such year and prior years.