West Virginia Statutes

§ 11-21A-9 — Effective date

West Virginia § 11-21A-9

JurisdictionWest Virginia

Ch. 11TAXATION

Art. 21AADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS

This text of West Virginia § 11-21A-9 (Effective date) 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 § 11-21A-9 (2026).

Text

This article enacted in 2019 shall apply to any adjustments to a taxpayer’s federal taxable income with a final determination date occurring for a tax year beginning after December 31, 2018.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

2019 Reg. Sess., SB499; 2014 Reg. Sess., HB4343

Nearby Sections

15

§ 11-1-1

Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner

§ 11-1-1a

Provision of legal services

§ 11-1-1b

Training of employees

§ 11-1-2

General duties and powers of commissioner; appraisers

§ 11-1-2a

Refund of taxes erroneously collected

§ 11-1-2b

Housing index requirements

§ 11-1-3

Aiding board of public works, Auditor and treasurer

§ 11-1-4

Biennial report of commissioner; fiscal officers to furnish information

§ 11-1-4a

Powers of Tax Commissioner as to tax and revenue statistics

§ 11-1-5

Misconduct or negligence of officers

§ 11-1-6

Forms and instructions for assessors

§ 11-1-7

Assistance to commissioner by prosecuting attorney

§ 11-1-8

Repealed. Acts, 2010 Reg. Sess., Ch. 32

§ 11-1-9

Holders of short-term permits and licenses to sell; rulemaking

§ 11-10-1

Legislative findings

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

West Virginia § 11-21A-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-21A-9.