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