{"data":{"id":"us-wv/w.-va.-code-11-23-26","jurisdiction":"us-wv","citation":"W. Va. Code § 11-23-26","heading":"Effective date.","body":"The provisions of this article as amended or added by this act shall take effect on July 1, 1988, and apply to all taxable years ending after that date: Provided, That if an effective date is expressly provided in such provision, that specific effective date shall control in lieu of this general effective date provision.","path":["CHAPTER 11. TAXATION.","ARTICLE 23. BUSINESS FRANCHISE TAX."],"source_url":"https://code.wvlegislature.gov/11-23-26/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:04Z","sha256":"ae73eba44e96ea6b1d49a3f2669981f41a46c644b874d59285fc4f372d0f326d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-23-25","next":"us-wv/w.-va.-code-11-23-27"},"notice":"GroundRules: Original legal text. Not legal advice."}