{"data":{"id":"us-wv/w.-va.-code-11-21a-9","jurisdiction":"us-wv","citation":"W. Va. Code § 11-21A-9","heading":"Effective date.","body":"This article enacted in 2019 shall apply to any adjustments to a taxpayer’s federal taxable income with a final determination date occurring for a tax year beginning after December 31, 2018.","path":["CHAPTER 11. TAXATION.","ARTICLE 21A. ADDITIONAL INCOME TAXES DUE TO FEDERAL PARTNERSHIP ADJUSTMENTS."],"source_url":"https://code.wvlegislature.gov/11-21A-9/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:02Z","sha256":"09ed1f8042b6ef40cc24fd517e8cf9fc24be522a295e7d3003c2c7c397263aa7","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-21a-8","next":"us-wv/w.-va.-code-11-21a-10"},"notice":"GroundRules: Original legal text. Not legal advice."}