11-21-30 Computation of tax on income of nonresidents and part-year residents
11-21-31 Mobile employee exclusion from state source income
11-21-37 Nonresident partners and shareholders of S corporations
11-21-37a Allocation and apportionment of income of nonresidents from multistate business activity
11-21-38 West Virginia source income of nonresident estate or trust
11-21-39 Share of nonresident estate, trust or beneficiary in income from West Virginia sources
11-21-40 Credit for income tax of state of residence
11-21-41 Special case in which a nonresident need not file West Virginia income tax return
11-21-42 Military incentive tax credit
11-21-43 Credit for consumers sales and service tax and use tax paid
11-21-44 West Virginia source income of part-year resident individuals
11-21-51 Returns and liabilities
11-21-51a Composite returns
11-21-52 Time and place for filing returns and paying tax
11-21-53 Signing of returns and other documents
11-21-54 Electronic filing for certain tax preparers
11-21-55 Declaration of estimated tax
11-21-56 Payments of estimated tax
11-21-57 Extensions of time
11-21-58 Requirements concerning returns, notices, records and statements
11-21-59 Report of change in federal taxable income
11-21-60 Change of election
11-21-61 Extension of time for performing certain acts due to Desert Shield service
11-21-62 Income taxes of members of Armed Forces on death
11-21-71 Requirement of withholding tax from wages
11-21-71a Withholding tax on West Virginia source income of nonresident partners, nonresident S corporation shareholders, and nonresident beneficiaries of estates and trusts
11-21-71b Withholding tax on West Virginia source income of nonresidents
11-21-72 Information statement for employee
11-21-73 Credit for tax withheld
11-21-74 Filing of employer’s withholding return and payment of withheld taxes; annual reconciliation; e-filing required for certain tax preparers and employer
11-21-75 Employer’s liability for withheld taxes
11-21-76 Employer’s failure to withhold
11-21-77 Extension of withholding to certain lottery winnings; lottery winnings source income
11-21-93 Personal income tax reserve fund
11-21-94 Effective date; severability
11-21-94a Effective date
11-21-95 General procedure and administration
11-21-96 Dedication of personal income tax proceeds
11-21-59a Report of change in taxes paid to other states
11-21-37b Special apportionment rules
11-21-37c Special apportionment rules – financial organizations
11-21-12j Modifications to federal adjusted income
11-21-12k Additional modification reducing federal adjusted gross income for shareholders of S corporations and members of limited liability companies engaged in banking business
11-21-12l Decreasing modification reducing federal adjusted gross income for the net income of Qualified Opportunity Zone Businesses; effective date
11-21-12m Additional modifications related to a Jumpstart Savings Account
11-21-97 Tax credit for employers providing child care for employees
11-21-12n Additional modification reducing federal adjusted gross income related to gaming and gambling losses
11-21-3a Imposition of tax; persons subject to tax
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Terms Used In West Virginia Code > Chapter 11 > Article 21 > Part III - Nonresident and Part-Year Residents

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Ballot: means a logical or physical device that presents races, candidates and contests, and facilitates the capture of the voter'. See West Virginia Code 3-4A-2
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Candidate: shall mean any person to be voted for at an election. See West Virginia Code 3-1-2
  • Central counting center: means a facility equipped with suitable and necessary automatic tabulating equipment, selected by the county commission, for the electronic counting of votes recorded on ballots. See West Virginia Code 3-4A-2
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Dependent: A person dependent for support upon another.
  • Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
  • Election: shall mean the procedure whereby the voters of this state or any subdivision thereof elect persons to fill public offices, or elect members of a Constitutional convention, or vote on public questions. See West Virginia Code 3-1-2
  • Electronic poll book: means an electronic device containing voter registration information for the purpose of facilitating voting at the precinct. See West Virginia Code 3-4A-2
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Laws of the state: includes the Constitution of the State of West Virginia and the Constitution of the United States, and treaties and laws made in pursuance thereof. See West Virginia Code 2-2-10
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • oath: shall be deemed to include an affirmation and the word "swear" or "sworn" to be complied with if the person referred to make solemn affirmation. See West Virginia Code 2-2-7
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office: shall be construed to mean "public office" which shall include (1) any elective office provided for by the Constitution or laws of the United States or of this state to which a salary or other compensation attaches, and (2) membership in a Constitutional convention. See West Virginia Code 3-1-2
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
  • Personal property: All property that is not real property.
  • personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
  • Statute: A law passed by a legislature.
  • Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
  • Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
  • Vote-recording device: means equipment that captures and records voter intent by marking a screen to record selections or by using electronically sensible ink to mark selections. See West Virginia Code 3-4A-2
  • Voter: shall mean any person who possesses the statutory and Constitutional qualifications for voting. See West Virginia Code 3-1-2