{"data":{"id":"us-wv/w.-va.-code-11-21-60","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21-60","heading":"Change of election.","body":"Any election expressly authorized by this article may be changed on such terms and conditions as the Tax Commissioner may prescribe by regulation.","path":["CHAPTER 11. TAXATION.","ARTICLE 21. PERSONAL INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-21-60/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:01Z","sha256":"02e060dce05443301a28acae030ad09d5692abf6807c96e84c5eb071cabbaf1c","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21-59a","next":"us-wv/w.-va.-code-11-21-61"},"notice":"GroundRules: Original legal text. Not legal advice."}