Article 21A - ADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS.
- Section 11-21A-1 - Definitions
- Section 11-21A-2 - Reporting adjustments to federal taxable income - General rule
- Section 11-21A-3 - Reporting federal adjustments - partnership level audit and administrative adjustment request
- Section 11-21A-4 - De minimis exception
- Section 11-21A-5 - Assessments of additional West Virginia tax, interest, and additions to tax arising from adjustments to federal taxable income; statute of limitations
- Section 11-21A-6 - Estimated West Virginia tax payments during course of federal audit
- Section 11-21A-7 - Claims for refund or credits of West Virginia tax arising from federal adjustments made by the IRS
- Section 11-21A-8 - Scope of adjustments and extensions of time
- Section 11-21A-9 - Effective date
- Section 11-21A-10 - Legislative, interpretive, and procedural rules
- Section 11-21A-11 - General procedure and administration
- Section 11-21A-12 - Crimes and penalties