W. Va. Code § 11-24-21: Change of election.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 24. CORPORATION NET INCOME TAX.
Any election expressly authorized by this article, other than any election expressly stated to be irrevocable, may be changed on such terms and conditions as the Tax Commissioner may prescribe by regulation.
Collected 2026-09-06T00:22:05Z. Source file · JSON