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us-wv/statute/11-21-3/block-1 — §11-21-3. Imposition of tax; persons subject to tax. · Axiom

§11-21-3. Imposition of tax; persons subject to tax.

(a)Imposition of tax. — A tax determined in accordance…#

(a) Imposition of tax. — A tax determined in accordance with the rates hereinafter set forth in this article is hereby imposed for each taxable year on the West Virginia taxable income of every individual, estate, electing pass-through entity, and trust: Provided , That, for tax years beginning on or after January 1, 2024, the income of a non-grantor trust administered by a licensed private trust company created pursuant to the provisions of §31I-1-1 et seq . of this code shall have no tax imposed upon it by this section.

in view

Whole section

▸rulespec code

Shown source

statutes/11-21-3.yaml

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Rules

individual_west_virginia_taxable_income_tax_imposed

Derived

source: W. Va. Code §11-21-3(a)

- name: individual_west_virginia_taxable_income_tax_imposed
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: individual_has_west_virginia_taxable_income

estate_west_virginia_taxable_income_tax_imposed

Derived

source: W. Va. Code §11-21-3(a)

- name: estate_west_virginia_taxable_income_tax_imposed
  kind: derived
  entity: Estate
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: estate_has_west_virginia_taxable_income

trust_west_virginia_taxable_income_tax_imposed

Derived

source: W. Va. Code §11-21-3(a), (c), (d)

- name: trust_west_virginia_taxable_income_tax_imposed
  kind: derived
  entity: Trust
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(a), (c), (d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-3
            excerpt: >-
              for tax years beginning on or after January 1, 2024, the income of a non-grantor trust
              administered by a licensed private trust company ... shall have no tax imposed
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: >-
        trust_has_west_virginia_taxable_income

        and not
        trust_is_association_trust_or_unincorporated_organization_taxable_as_corporation_for_federal_income_tax_purposes

        and not trust_is_exempt_from_federal_income_tax_by_reason_of_purposes_or_activities

        and not (taxable_year_is_in_private_trust_exception_period and
        trust_is_non_grantor_trust_administered_by_licensed_private_trust_company)

electing_pass_through_entity_west_virginia_taxable_income_tax_imposed

Derived

source: W. Va. Code §11-21-3(a), (b)

- name: electing_pass_through_entity_west_virginia_taxable_income_tax_imposed
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(a), (b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: |-
        pass_through_entity_has_west_virginia_taxable_income
        and pass_through_entity_elects_tax_under_section_11_21_3a

pass_through_entity_subject_to_article_tax

Derived

source: W. Va. Code §11-21-3(b)

- name: pass_through_entity_subject_to_article_tax
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: >-
        pass_through_entity_elects_tax_under_section_11_21_3a

        or
        pass_through_entity_elects_to_pay_additional_west_virginia_income_taxes_attributable_to_final_federal_partnership_audit_adjustments

unincorporated_organization_subject_to_article_tax

Derived

source: W. Va. Code §11-21-3(c), (d)

- name: unincorporated_organization_subject_to_article_tax
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(c), (d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: >-
        unincorporated_organization_would_otherwise_be_subject_to_article_tax

        and not
        unincorporated_organization_is_taxable_as_corporation_for_federal_income_tax_purposes

        and not
        unincorporated_organization_is_exempt_from_federal_income_tax_by_reason_of_purposes_or_activities

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§11-21-3. Imposition of tax; persons subject to tax.

Official source

(a)Imposition of tax. — A tax determined in accordance…#

in view

Whole section

▸rulespec code

Shown source

statutes/11-21-3.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us-wv/statute/11-21-3; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

individual_west_virginia_taxable_income_tax_imposed

Derived

source: W. Va. Code §11-21-3(a)

- name: individual_west_virginia_taxable_income_tax_imposed
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: individual_has_west_virginia_taxable_income

estate_west_virginia_taxable_income_tax_imposed

Derived

source: W. Va. Code §11-21-3(a)

- name: estate_west_virginia_taxable_income_tax_imposed
  kind: derived
  entity: Estate
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: estate_has_west_virginia_taxable_income

trust_west_virginia_taxable_income_tax_imposed

Derived

source: W. Va. Code §11-21-3(a), (c), (d)

- name: trust_west_virginia_taxable_income_tax_imposed
  kind: derived
  entity: Trust
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(a), (c), (d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-3
            excerpt: >-
              for tax years beginning on or after January 1, 2024, the income of a non-grantor trust
              administered by a licensed private trust company ... shall have no tax imposed
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: >-
        trust_has_west_virginia_taxable_income

        and not
        trust_is_association_trust_or_unincorporated_organization_taxable_as_corporation_for_federal_income_tax_purposes

        and not trust_is_exempt_from_federal_income_tax_by_reason_of_purposes_or_activities

        and not (taxable_year_is_in_private_trust_exception_period and
        trust_is_non_grantor_trust_administered_by_licensed_private_trust_company)

electing_pass_through_entity_west_virginia_taxable_income_tax_imposed

Derived

source: W. Va. Code §11-21-3(a), (b)

- name: electing_pass_through_entity_west_virginia_taxable_income_tax_imposed
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(a), (b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: |-
        pass_through_entity_has_west_virginia_taxable_income
        and pass_through_entity_elects_tax_under_section_11_21_3a

pass_through_entity_subject_to_article_tax

Derived

source: W. Va. Code §11-21-3(b)

- name: pass_through_entity_subject_to_article_tax
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: >-
        pass_through_entity_elects_tax_under_section_11_21_3a

        or
        pass_through_entity_elects_to_pay_additional_west_virginia_income_taxes_attributable_to_final_federal_partnership_audit_adjustments

unincorporated_organization_subject_to_article_tax

Derived

source: W. Va. Code §11-21-3(c), (d)

- name: unincorporated_organization_subject_to_article_tax
  kind: derived
  entity: Business
  dtype: Judgment
  period: Year
  source: W. Va. Code §11-21-3(c), (d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-wv/statute/11-21-3
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-wv/statute/11-21-3
  versions:
    - effective_from: '2022-01-01'
      formula: >-
        unincorporated_organization_would_otherwise_be_subject_to_article_tax

        and not
        unincorporated_organization_is_taxable_as_corporation_for_federal_income_tax_purposes

        and not
        unincorporated_organization_is_exempt_from_federal_income_tax_by_reason_of_purposes_or_activities

§11-21-3. Imposition of tax; persons subject to tax.

(a)Imposition of tax. — A tax determined in accordance…#

individual_west_virginia_taxable_income_tax_imposed

estate_west_virginia_taxable_income_tax_imposed

trust_west_virginia_taxable_income_tax_imposed

electing_pass_through_entity_west_virginia_taxable_income_tax_imposed

pass_through_entity_subject_to_article_tax

unincorporated_organization_subject_to_article_tax

§11-21-3. Imposition of tax; persons subject to tax.

(a)Imposition of tax. — A tax determined in accordance…#

individual_west_virginia_taxable_income_tax_imposed

estate_west_virginia_taxable_income_tax_imposed

trust_west_virginia_taxable_income_tax_imposed

electing_pass_through_entity_west_virginia_taxable_income_tax_imposed

pass_through_entity_subject_to_article_tax

unincorporated_organization_subject_to_article_tax

(b)Partners and partnerships. — A partnership or other…#

(c)Associations taxable as corporations. — An association,…#

(d)Exempt trusts and organizations. — A trust or other…#

(e)Cross references. — For definitions of West Virginia…#

(f)Effective date. — This section as amended in 2023 shall…#