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W. Va. Code § 11-21A-4

De minimis exception

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

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W. Va. Code § 11-21A-4, De minimis exception, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2364265
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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.