West Virginia § 11-21-73 - 11-21-73. Credit for tax withheld.
Full text of West Virginia West Virginia Code § 11-21-73 — 11-21-73. Credit for tax withheld., with citation guidance and answers to common questions.
§ 11-21-73. 11-21-73. Credit for tax withheld.
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.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 11-21-73
What does West Virginia Code § 11-21-73 cover?
Section 11-21-73 ("11-21-73. Credit for tax withheld.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 11-21-73?
A common citation format is "West Virginia Code § 11-21-73" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 11-21-73 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.