Find Laws Find Lawyers Free Legal Forms USA State Laws

WEST VIRGINIA STATUTES AND CODES

§11-21-12f Additional modification increasing federal adjusted gross income.

§11-21-12f. Additional modification increasing federal adjusted gross income.
In addition to amounts added to federal adjusted gross income pursuant to subsection (b), section twelve of this article, unless already included in federal adjusted gross income for the taxable year, there shall be added to federal adjusted gross income any amount previously deducted from federal adjusted gross income under section twelve-a of this article for amounts deposited into a prepaid tuition contract or other college savings plan administered by the board of trustees of the college prepaid tuition and savings program, pursuant to article thirty, chapter eighteen of this code and subsequently withdrawn from the prepaid tuition contract or other college savings plan, that was used for purposes other than those qualified expenses authorized by I.R.C. §529. The provisions of this section are effective for taxable years beginning after the thirty-first day of December, two thousand three.

West Virginia Forms by Issue

West Virginia Court Forms
> DUI
> Domestic Violence
West Virginia Tax Forms

West Virginia Law

West Virginia State Laws
    > West Virginia Child Support
    > West Virginia Gun Laws
    > West Virginia State Laws
West Virginia Tax
    > West Virginia State Tax
West Virginia Agencies
    > West Virginia Department of Education

West Virginia Court Map

Tips