W. Va. Code § 11-13LL-12: Effective date.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 13LL. INDUSTRIAL ADVANCEMENT ACT.
This article shall be effective for corporate net income tax years and personal income tax years beginning on and after January 1, 2022, with retrospective effective back to such date.
Collected 2026-09-06T00:21:50Z. Source file · JSON