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2021 West Virginia Code
Chapter 11. Taxation
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
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