{"data":{"id":"us-wv/w.-va.-code-11-13y-9","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13Y-9","heading":"Effective date.","body":"This article shall be effective for corporate net income tax years and business franchise tax years beginning on or after January 1, 2009.","path":["CHAPTER 11. TAXATION.","ARTICLE 13Y. THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT."],"source_url":"https://code.wvlegislature.gov/11-13Y-9/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:47Z","sha256":"39cd7bfdbe83e891ab25be8c03647561e0ab720471c37e6f331744f6230e5807","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13y-8","next":"us-wv/w.-va.-code-11-13z-1"},"notice":"GroundRules: Original legal text. Not legal advice."}