{"data":{"id":"us-wv/w.-va.-code-11-13ll-12","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13LL-12","heading":"Effective date.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 13LL. INDUSTRIAL ADVANCEMENT ACT."],"source_url":"https://code.wvlegislature.gov/11-13LL-12/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:50Z","sha256":"086f0c3dcb57ee11b9e7b1adffd73588377de5045feafbadb10303ffca2d7a33","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13ll-11","next":"us-wv/w.-va.-code-11-13ll-13"},"notice":"GroundRules: Original legal text. Not legal advice."}