West Virginia Code 21-1B-6 – Denial of deductible business expense
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On or after January 1, 2008, no wages or remuneration for services paid to an unauthorized worker of $600 or more per annum may be claimed and allowed as a deductible business expense for state income tax purposes by a taxpayer if the employer has been convicted under this article of employing, hiring, recruiting or referring the unauthorized worker. The commissioner shall notify the Department of Revenue of any conviction of an employer under this article and the department is to take the appropriate action against the taxpayer.
Terms Used In West Virginia Code 21-1B-6
- Commissioner: means the labor commissioner or his designated agent. See West Virginia Code 21-3A-2
- Conviction: A judgement of guilt against a criminal defendant.
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10