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West Virginia Code
Chapter 11
21A
Additional Income Taxes Due to Federal Partnership Adjustments.
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11-21A-1
Definitions.
11-21A-2
Reporting adjustments to federal taxable income – General rule.
11-21A-3
Reporting federal adjustments — partnership level audit and administrative adjustment request.
11-21A-4
De minimis exception.
11-21A-5
Assessments of additional West Virginia tax, interest, and additions to tax arising from adjustments to federal taxable income; statute of limitations.
11-21A-6
Estimated West Virginia tax payments during course of federal audit.
11-21A-7
Claims for refund or credits of West Virginia tax arising from federal adjustments made by the IRS.
11-21A-8
Scope of adjustments and extensions of time.
11-21A-9
Effective date.
11-21A-10
Legislative, interpretive, and procedural rules.
11-21A-11
General procedure and administration.
11-21A-12
Crimes and penalties.