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WV Code § 11-21-93 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-93. Personal Income Tax Reserve Fund

(a) Of the revenue collected under this article the State Treasurer shall credit the amount as the Tax Commissioner may determine to be necessary for refunds to which taxpayers shall be entitled under this article to the personal income tax reserve fund described in subsection (b) of this section. The State Treasurer shall credit all remaining interest, penalties and taxes collected under this article to the General Revenue Fund of the State Treasury.(b) The fund established by the prior enactment of this section is hereby reestablished as an account in the State Treasury designated the "personal income tax reserve fund". The fund shall be administered by the secretary of administration and expended only for the purpose specified in subsection (c) of this section. Notwithstanding any provision of section two, article two, chapter twelve of this code to the contrary, the moneys of the fund are not part of the General Revenue Fund of the State Treasury.(c) The moneys of the personal income tax reserve fund must be expended to make timely refunds of moneys to which taxpayers may be entitled under this article as certified by the Tax Commissioner. Amounts in the fund which are found from time to time to exceed funds needed for the purposes set forth in this section may be transferred to other accounts or funds and redesignated for other purposes by appropriation of the Legislature.
WV Code § 11-21-94 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-94. Effective Date; Severability

(a) Effective date. -- The provisions of this article shall take effect immediately. Such provisions shall apply to all taxable years ending on or after December 31, 1961, and to the entirety of each such year, including that part which has elapsed prior to the effective date of this article. Such provisions shall also apply to taxable years beginning prior to and ending in the year 1961, but the tax imposed for any such year shall be one twelfth of a tax for the full year multiplied by the number of months elapsed from January 1, 1961, until the end of the taxable year.(b) Severability. -- If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said article, but shall be confined in its operation to the provision thereof directly involved in the controversy in which such judgment shall have been rendered, and the applicability of such provision to other persons or circumstances shall not be affected thereby.
WV Code § 11-21-94a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-94a. Effective Date

The provisions of this article as amended or added by this act shall take effect on July 1, 1988, and apply to all taxable years ending after that date: Provided, That if an effective date is expressly provided in such provision, that specific effective date shall control in lieu of this general effective date provision.
WV Code § 11-21-95 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-95. General Procedure and Administration

Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article twenty-one with like effect as if said act were applicable only to the tax imposed by this article twenty-one and were set forth in extenso in this article twenty-one.
WV Code § 11-21-96 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21. Personal Income Tax|§11-21-96. Dedication of Personal Income Tax Proceeds

(a) There is hereby dedicated an annual amount of $45 million from annual collections of the tax imposed by this article for payment of the unfunded liability of the current Workers’ Compensation Fund. No portion of this amount may be pledged for payment of debt service on revenue bonds issued pursuant to article two-d, chapter twenty-three of this code.(b) Notwithstanding any other provision of this code to the contrary, beginning in January of 2006, $45 million from collections of the tax imposed by this article shall be deposited each calendar year to the credit of the old fund created in article two-c, chapter twenty-three of this code, in accordance with the following schedule. Each calendar month, except for July, August and September each year, $5 million shall be transferred, on or before the twenty-eighth day of the month, to the Workers’ Compensation Debt Reduction Fund created in article two-d, chapter twenty-three of this code.(c) The transfers required by subsection (b) of this section shall cease on and after February 1, 2016. For fiscal years beginning on and after July 1, 2016, an annual amount of $30 million from annual collections of the tax imposed by this article shall be dedicated for payment of the unfunded liability of the West Virginia Retiree Health Benefit Trust Fund. The $30 million transferred pursuant to this subsection shall be transferred into the West Virginia Retiree Health Benefit Trust Fund by transferring $5 million each month for the following months of each year: October, November, December, January, February and March, until the Governor certifies to the Legislature that an independent actuarial study has determined that the unfunded liability of West Virginia Retiree Health Benefit Trust Fund, as created in section two, article sixteen-d, chapter five of this code, has been provided for in its entirety or July 1, 2037, whichever date is later: Provided, That no transfer shall be made under this subdivision in the months of February and March of fiscal year 2016. Transfers shall thereafter resume and be made in October, November, December, January, February and March of fiscal year 2017 and thereafter. No transfer into the West Virginia Retiree Health Benefit Trust Fund pursuant to this subdivision shall be made after the Governor certifies to the Legislature that an independent actuarial study has determined that the unfunded liability of West Virginia Retiree Health Benefit Trust Fund, as created in section two, article sixteen-d, chapter five of this code, has been provided for in its entirety or July 1, 2037, whichever date is later.
WV Code § 11-21A-2 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments|§11-21A-2. Reporting Adjustments to Federal Taxable Income – General Rule

(a) Except in the case of final federal adjustments which are required to be reported by a partnership and its partners using the procedures in §11-21A-3 of this code, and final federal adjustments required to be reported for federal purposes under I.R.C. §6225(a)(2), a taxpayer shall report and pay any West Virginia income tax due with respect to final federal adjustments arising from an audit or other action by the IRS or reported by the taxpayer on a timely filed amended federal income tax return including a return or similar document filed pursuant to I.R.C. §6225(c), or federal claim for refund by filing a federal adjustments report with the Tax Commissioner for the reviewed year and, if applicable, pay the additional West Virginia tax owed by the taxpayer not later than 180 days after the final determination date.(b) Notwithstanding §11-21-59 and §11-24-20 of this code, if any item required to be shown on a federal partnership return, including any gross income, deduction, penalty, credit, or tax for any year of any partnership, including any amount of any partners distributive share, is changed or corrected by the Commissioner of Internal Revenue or other officer of the United States or other competent authority, and the partnership is issued an adjustment under I.R.C. § 6225, or makes a federal election for alternative payment, by the Internal Revenue Service as part of a partnership level audit, the partnership shall report each change or correction with the Tax Commissioner for the reviewed year within six months after the date of each final federal determination. The report of adjustments or return reporting the adjustments shall be sufficiently detailed to allow computation of the West Virginia tax change under §11-21-1 et seq. or §11-24-1 et seq. of this code, as applicable, resulting from the federal adjustment and shall be reported in the form and manner as prescribed by the Tax Commissioner.
WV Code § 11-21A-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments|§11-21A-4. De Minimis Exception

The Tax Commissioner, in his or her discretion, may promulgate rules, as provided in §29A-3-1 et seq. of this code, to establish a de minimis amount upon which a taxpayer shall not be required to comply with §11-21A-2 and §11-21A-3 of this code.
WV Code § 11-21A-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments|§11-21A-5. Assessments of Additional West Virginia Tax, Interest, and Additions to Tax Arising From Adjustments to Federal Taxable Income; Statute of Limitations

The Tax Commissioner will assess additional West Virginia tax, interest, and additions to tax arising from federal adjustments arising from an audit by the Internal Revenue Service, including a partnership level audit, or reported by the taxpayer on an amended federal income tax return or as part of an administrative adjustment request by the following dates:(1) Timely reported federal adjustments. — If a taxpayer files with the Tax Commissioner a federal adjustments report or an amended West Virginia tax return as required within the period specified in §11-21A-2 or §11-21A-3 of this code, the Tax Commissioner may assess any West Virginia amounts, including in-lieu-of amounts, of taxes, interest, and additions to tax arising from those federal adjustments if the Tax Commissioner issues a notice of the assessment to the taxpayer by a date which is the latest of the following:(A) The expiration of the limitations period specified in §11-10-15 of this code setting forth normal limitations period; or(B) The expiration of the one-year period following the date of filing with the Tax Commissioner of the federal adjustments report under §11-21A-3 of this code.(2) Untimely reported federal adjustments. — If the taxpayer fails to file the federal adjustments report within the period specified in §11-21A-2 or §11-21A-3 of this code, as appropriate, or the federal adjustments report filed by the taxpayer omits federal adjustments or understates the correct amount of West Virginia tax owed, the Tax Commissioner may assess amounts or additional amounts including in-lieu-of amounts, taxes, interest, and additions to tax arising from the final federal adjustments, if the Tax Commissioner mails a notice of the assessment to the taxpayer by a date which is the latest of the following:(A) The expiration of the limitations period specified in §11-10-15 of this code setting forth limitations periods; or(B) The expiration of the one-year period following the date the federal adjustments report was filed with the Tax Commissioner; or(C) Absent fraud, the expiration of the six-year period following the final determination date.
WV Code § 11-21A-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments|§11-21A-6. Estimated West Virginia Tax Payments During Course of Federal Audit

A taxpayer may make estimated payments to the Tax Commissioner, following the process prescribed by the Tax Commissioner, of the tax expected to result from a pending Internal Revenue Service audit, prior to the due date of the federal adjustments report, without having to file the report with the Tax Commissioner. The estimated tax payments shall be credited against any tax liability ultimately found to be due to West Virginia (final West Virginia tax liability) and shall limit the accrual of further statutory interest on that amount. If the estimated tax payments exceed the final tax liability and statutory interest ultimately determined to be due, the taxpayer is entitled to a refund or credit for the excess, provided the taxpayer files a federal adjustments report or claim for refund or credit of tax pursuant to §11-10-14 or §11-21A-7 of this code, no later than one year following the final determination date.
WV Code § 11-21A-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments|§11-21A-7. Claims for Refund or Credits of West Virginia Tax Arising From Federal Adjustments Made by the Irs

(a) Notwithstanding the reporting requirement contained in §11-21A-2 or §11-21A-3 of this code, except for final federal adjustments required to be reported for federal income tax purposes under I.R.C. § 6225(a)(2), a taxpayer may file a claim for refund or credit of West Virginia tax arising from federal adjustments made by the Internal Revenue Service on or before the later of:(1) The expiration of the last day for filing a claim for refund or credit of West Virginia tax pursuant to §11-10-14 of this code, including any extensions; or(2) One year from the date a federal adjustments report prescribed in §11-21A-2 or §11-21A-3 of this code, as applicable, was due to the Tax Commissioner, including any extensions pursuant to §11-21A-8 of this code.(b) The federal adjustments report shall serve as the means for the taxpayer to report additional West Virginia tax due, report a claim for refund or credit of tax, and make other adjustments (including, but not limited to, its net operating losses) resulting from adjustments to the taxpayers federal taxable income.
WV Code § 11-21A-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments|§11-21A-8. Scope of Adjustments and Extensions of Time

(a) Unless otherwise agreed in writing by the taxpayer and the Tax Commissioner, any adjustments by the Tax Commissioner or by the taxpayer made after the expiration of the statute of limitations for refund and assessment set forth in §11-10-14 and §11-10-15 of this code, respectively, are limited to changes to the taxpayers tax liability arising from federal adjustments.(b) The time periods provided for in this section may be extended:(1) Automatically, upon written notice to the Tax Commissioner, by 60 days for an audited partnership, or tiered partner, which has 10,000 or more direct partners; or(2) By written agreement between the taxpayer and the Tax Commissioner pursuant to any rule issued under this section.(c) An extension granted under §11-21A-8 of this code for filing the federal adjustment report extends the last day prescribed by law for assessing any additional tax arising from the adjustments to federal taxable income, as provided in §11-21A-1 et seq. of this code, and the period for filing a claim for refund of credit of taxes pursuant to §11-21A-1 et seq. of this code.
WV Code § 11-21A-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments|§11-21A-9. Effective Date

This article enacted in 2019 shall apply to any adjustments to a taxpayers federal taxable income with a final determination date occurring for a tax year beginning after December 31, 2018.
WV Code § 11-21A-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments|§11-21A-10. Legislative, Interpretive, and Procedural Rules

The Tax Commissioner may propose for promulgation pursuant to the provisions of §29A-3-1 et seq. of this code such legislative, interpretive, and procedural rules as may be necessary to carry out the purposes of this article including, but not limited to, rules to determine the West Virginia share of federal audit adjustments.
WV Code § 11-21A-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments|§11-21A-11. General Procedure and Administration

Every provision of the West Virginia Tax Procedure and Administration Act set forth in §11-10-1 et seq. of this code applies to the taxes imposed by this article, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.
WV Code § 11-21A-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments|§11-21A-12. Crimes and Penalties

Every provision of the West Virginia Tax Crimes and Penalties Act set forth in §11-9-1 et seq. of this code applies to the taxes imposed by this article with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.
WV Code § 11-22-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 22. Excise Tax on Privilege of Transferring Real Property|§11-22-3. Payment From Proceeds of Judicial Sale

The tax herein imposed shall be fully paid, and have priority out of the proceeds of any judicial sale of real estate before any other obligation, claim, lien, judgment, estate or costs of the sale and of the writ upon which the sale is made, and the sheriff, commissioner, or other officer, conducting said sale, shall pay the tax herein imposed out of the first moneys paid to him in connection therewith.
WV Code § 11-22-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 22. Excise Tax on Privilege of Transferring Real Property|§11-22-4. Documentary Stamps; Affixing; Cancellation; Declaration of Value

The payment of the tax imposed by this article shall be evidenced by the affixing of a documentary stamp or stamps to every document by the person executing, delivering or presenting for recording such document. Each stamp shall be affixed in such manner that its removal will require the continued application of steam or water, and the person using or affixing such stamps shall write or stamp or cause to be written or stamped thereon the initials of his name and the date upon which such stamps are affixed or used so that such stamps may not again be used: Provided, That the commissioner may prescribe such other method of cancellation as he may deem expedient.
WV Code § 11-22-5 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 22. Excise Tax on Privilege of Transferring Real Property|§11-22-5. Commissioner to Provide for Sale of Stamps; Rules and Regulations

(a) The commissioner shall prescribe, prepare and furnish adhesive stamps of such denominations and quantities as may be necessary for the payment of the tax imposed and assessed by this article, to the clerks of the various county commissions whose duty it shall be to offer said stamps for sale.(b) The commissioner is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to:(1) The method and means to be used in affixing or cancelling of stamps in substitution for or in addition to the method and means provided in this article.(2) The denominations and sale of stamps.(3) Any other matter or thing pertaining to the administration and enforcement of the provisions of this article.(c) In addition to the form of the stamps described in subsection (a) of this section, and the method and means to be used in affixing the stamps heretofore authorized by the commissioner, the commissioner may authorize the clerks of the county commissions to affix stamps by meter or other similar device. Stamps that are affixed by the use of such devices shall be uniform as to size and design and shall be in such form as determined by the commissioner. Notwithstanding the provisions of section four of this article, cancellation of the stamps affixed by the use of such devices is not required.
WV Code § 11-22-7 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 22. Excise Tax on Privilege of Transferring Real Property|§11-22-7. Failure to Affix Stamps

No document upon which a tax is imposed by this article shall be made the basis of any action or other legal proceeding, nor shall proof thereof be offered or received in evidence in any court of this state, nor shall the same be recorded in the office of any clerk of any county court of this state, unless or until a documentary stamp or stamps as provided in this article have been affixed thereto, but if recorded without stamps or without the proper amount of stamps, said document shall nevertheless be duly of record except that no copy thereof may be admitted in evidence until the proper amount of stamps has been placed on the original or such copy.
WV Code § 11-22-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 22. Excise Tax on Privilege of Transferring Real Property|§11-22-8. Penalty for Recording Without Documentary Stamp; Effect

Any clerk who shall record any document upon which a tax is imposed by this article without the proper documentary stamp or stamps affixed thereto as required by this article as is indicated in such document or accompanying declaration shall, upon conviction in a court of competent jurisdiction, be fined $50.Failure of the clerk to require the attachment of the proper number of stamps shall not affect the recordability of the instrument, if otherwise recordable and regularly recorded. The failure to pay this tax and to attach the required stamps shall not be or constitute a lien or claim against the property conveyed by the recorded instrument.
WV Code § 11-22-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 22. Excise Tax on Privilege of Transferring Real Property|§11-22-9. Unlawful Acts; Penalty

It shall be unlawful for any person to:(1) Knowingly make a false statement in the declaration provided for in section six of this article; or,(2) Fraudulently affix to any document upon which tax is imposed by this article any previously used documentary stamp which has been cut, torn or removed from any other document upon which tax is imposed by this article, or any forged or counterfeited stamp, or any impression of any forged or counterfeited stamp, die, plate or other article; or,(3) Wilfully remove or alter the cancellation marks of any documentary stamp, or restore any such documentary stamp, with intent to use or cause the same to be used after it has already been used, or knowingly buy, sell, offer for sale, or give away any such altered or restored stamp to any person for use, or knowingly use the same; or,(4) Knowingly have in his possession any altered or restored documentary stamp which has been removed from any document upon which tax is imposed by this article: Provided, That the possession of such stamps shall be prima facie evidence of an intent to violate the provisions of this clause; or,(5) Knowingly or wilfully prepare, keep, sell, offer for sale, or have in his possession, any forged or counterfeited documentary stamps.Any person violating any of the provisions of this section shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine of not less than $100 nor more than $1,000 or be imprisoned for not more than five years, or both, in the discretion of the court.
WV Code § 11-22-10 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 22. Excise Tax on Privilege of Transferring Real Property|§11-22-10. Erroneous Collections; Refund

Any person who may have been required to pay the state tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof either to the county clerk receiving such payment, or to the State Auditor.Any person who may have been required to pay the county tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof to the county clerk receiving such payment.