§11-21-13. West Virginia Deduction of Resident Individual

WV Code § 11-21-13 (2019) (N/A)
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The West Virginia deduction of a resident individual shall be his West Virginia standard deduction unless he elects to deduct his West Virginia itemized deduction under the conditions set forth in section fifteen: Provided, That no West Virginia deduction shall be allowed for taxable years beginning after December 31, 1986.