{"data":{"id":"us-wv/w.-va.-code-11-24-42","jurisdiction":"us-wv","citation":"W. Va. Code § 11-24-42","heading":"Effective date.","body":"The provisions of this article as amended or added by this act enacted in the year 2008 shall apply to all taxable years beginning after December 31, 2008: Provided, That if an effective date is expressly provided in any provision, that specific effective date shall control in lieu of this general effective date provision.","path":["CHAPTER 11. TAXATION.","ARTICLE 24. CORPORATION NET INCOME TAX."],"source_url":"https://code.wvlegislature.gov/11-24-42/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:06Z","sha256":"c5bb80945819ea6070ff00ff0e001177cd245e6b9fcfc2c5e11e3417ecb80e93","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-24-41","next":"us-wv/w.-va.-code-11-24-43"},"notice":"GroundRules: Original legal text. Not legal advice."}