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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 21A. Additional Income Taxes Due to Fed...
Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments
§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