CourtGPT is an AI-powered legal technology platform that provides attorney directory services, legal research tools, and intelligent legal assistance for individuals and law firms.

How can I find an attorney on CourtGPT?

You can search our comprehensive attorney directory by location, practice area, or attorney name. Our AI-powered search helps match you with the right legal professional for your needs.

Is CourtGPT free to use?

CourtGPT offers a free tier with access to attorney directory and basic legal research. Premium features are available for law firms and legal professionals.

What legal resources does CourtGPT provide?

CourtGPT provides access to state laws and regulations, attorney profiles, legal blog articles, AI-powered legal research assistance, and marketing tools for law firms.

How does CourtGPT help law firms?

CourtGPT helps law firms with attorney profile listings, lead generation, marketing solutions, and AI-powered tools to enhance their practice and reach more clients.

What AI features does CourtGPT offer?

CourtGPT offers AI-powered legal research, intelligent document analysis, case law search, statute interpretation, and automated legal content generation for law firms.

How much does CourtGPT cost?

CourtGPT offers a free plan for basic access, Professional plan at $499/month with advanced features, and Enterprise plan at $999/month for large law firms.

CourtGPT logo

(a) Rate of tax on individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, and estates and trusts. The tax imposed by 11-21-3 of this code on the West Virginia taxable income of every individual (except married individuals filing separate returns); every individual who is a head of a household in the determination of his or her federal income tax for the taxable year; every husband and wife who file a joint return under this article; every individual who is entitled to file his or her federal income tax return for the taxable year as a surviving spouse; and every estate and trust (except non-grantor trusts administered by licensed private trust companies created pursuant to the provisions of 31I-1-1 et seq. of this code) shall be determined in accordance with the following table:If the West Virginia taxable income is:The tax is:Not over $10,0002.22% of the taxable incomeOver $10,000 but notover $25,000$222 plus 2.96% of excess over $10,000Over $25,000 but notover $40,000$666 plus 3.33% of excess over $25,000Over $40,000 but notover $60,000$1,165.50 plus 4.44% of excess over $40,000Over $60,000$2,053.50 plus 4.82% of

excess over $10,000Over $25,000 but notover $40,000$666 plus 3.33% of excess over $25,000Over $40,000 but notover $60,000$1,165.50 plus 4.44% of excess over $40,000Over $60,000$2,053.50 plus 4.82% of excess over $60,000(b) Rate of tax on married individuals filing separate returns. In the case of husband and wife filing separate returns under this article for the taxable year, the tax imposed by 11-21-3 of this code on the West Virginia taxable income of each spouse shall be determined in accordance with the following table:If the West Virginia taxable income is:The tax is:Not over $5,0002.22% of the taxable incomeOver $5,000 but not over $12,500$111 plus 2.96% of excess over $5,000Over $12,500 but notover $20,000$333 plus 3.33% of excess over $12,500Over $20,000 but notover $30,000$582.75 plus 4.44% of excess over $20,000Over $30,000$1,026.75 plus 4.82% of excess over $30,000(c) Rate of tax on non-grantor trusts administered by licensed private trust companies. In the case of non-grantor trusts administered by licensed private trust companies created pursuant to 31I-1-1 et seq. of this code, there is no tax imposed by 11-21-3 of this code.(d) Effect of rates on Nonresident

on-grantor trusts administered by licensed private trust companies created pursuant to 31I-1-1 et seq. of this code, there is no tax imposed by 11-21-3 of this code.(d) Effect of rates on Nonresident Composite and Withholding Obligations Notwithstanding any provision of this article to the contrary, for taxable years beginning on and after the date specified in subsection (e) of this section, whenever the words 'six and one-half percent' appear in 11-21-51a, 11-21-71a, 11-21-71b, or 11-21-77 of this code, with relation to a tax return of, or the tax rate imposed on income of individuals, individuals filing joint returns, heads of households, and estates and trusts (except non-grantor trusts administered by licensed private trust companies created pursuant to the provisions of 31I-1-1 et seq. of this code), the stated percentage shall be changed to 4.82%.(e) Applicability of this section. The provisions of this section shall be applicable in determining the rates of tax imposed by this article and shall apply for all taxable years beginning on and after January 1, 2025, and shall be in lieu of the rates of tax specified in 11-21-4g of this code and as those rates were modified by

s article and shall apply for all taxable years beginning on and after January 1, 2025, and shall be in lieu of the rates of tax specified in 11-21-4g of this code and as those rates were modified by the application of 11-21-4h of this code in 2024.(f) Applicability of 11-21-4h of this code. The Legislature finds that in August 2024, the Tax Commissioner issued an administrative notice reducing the tax rates imposed by 11-21-4g of this code for all taxable years beginning on and after January 1, 2025, pursuant to application of 11-21-4h of this code. The Legislature intends that the provisions of the enactment of this section in 2024 supersede the tax rates set forth in 11-21-4g of this code and set forth in the administrative notice. It is the further intent of the Legislature that 11-21-4h of this code continue in full force and effect as amended.