{"data":{"id":"us-wv/w.-va.-code-11-24-21","jurisdiction":"us-wv","citation":"W. Va. Code § 11-24-21","heading":"Change of election.","body":"Any election expressly authorized by this article, other than any election expressly stated to be irrevocable, may be changed on such terms and conditions as the Tax Commissioner may prescribe by regulation.","path":["CHAPTER 11. TAXATION.","ARTICLE 24. CORPORATION NET INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-24-21/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:05Z","sha256":"758f3991a0c01e55f345a146afeaac94a6e8a8b183de6d28d6f13f307525e29d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-24-20","next":"us-wv/w.-va.-code-11-24-22"},"notice":"GroundRules: Original legal text. Not legal advice."}