Code Section
11-21-4e

Who is Required to File
Every individual, estate, and trust; Special tax on nonresidents with West Virginia income; Partnerships are not taxable

Rate
First $10,000, 3%; Next $15,000, 4%; Next $15,000, 4.5%; Next $20,000, 6%; Over $60,000, 6.5%

Federal Income Tax Deduction
No

Federal Income used as Basis
Yes