W. Va. Code § 11-21-73
Credit for tax withheld
West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective
Cite this
- Citation
- W. Va. Code § 11-21-73, Credit for tax withheld, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2364236
- Permanent ID
ys:prov:2364236@1- SHA-256
942b70ff5816c00c9e319a42087340a909f481d3b28352134b2c6c2371680424
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Wages upon which tax is required to be withheld shall be taxable under this article as if no withholding were required, but any amount of tax actually deducted and withheld under this article in any calendar year shall be deemed to have been paid to the Tax Commissioner on behalf of the person from whom withheld, and such person shall be credited with having paid that amount of tax for the taxable year beginning in such calendar year. For a taxable year of less than twelve months, the credit shall be made under regulations of the Tax Commissioner.