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2015 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-12b. Combat pay exempt.

WV Code § 11-21-12b (2015) What's This?

Combat pay received for Desert Shield service, as defined in section sixty-one of this article, which is exempt from federal income tax, under Section 112 of the Internal Revenue code, shall be exempt from the tax imposed by this article.

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