§11-21A-1. Definitions
The following definitions apply for the purposes of this article: (1) “Administrative adjustment request” means an administrative adjustment request filed by a partnership under I.R.C. § 6227.
§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.
§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 […]
§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.
§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 […]
§11-21A-3. Reporting Federal Adjustments — Partnership Level Audit and Administrative Adjustment Request
(a) General. — Except for adjustments required to be reported for federal purposes pursuant to I.R.C. § 6225(a)(2), and the distributive share of adjustments that have been reported as required by §11-21A-2 of this code, partnerships and partners shall report final federal adjustments arising from a partnership level adjustment, or an administrative adjustment request, and […]
§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.
§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 […]
§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 […]
§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 […]
§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 […]
§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.