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the West Virginia Code
2012 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-13. West Virginia deduction of resident individual.
Universal Citation:
WV Code § 11-21-13 (through 1st Spec. Sess. 2012)
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on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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 the thirty-first day of December, one thousand nine hundred eighty-six.
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