{"data":{"id":"us-wv/w.-va.-code-11-3-15a","jurisdiction":"us-wv","citation":"W. Va. Code § 11-3-15a","heading":"Assessment of property of limited liability companies.","body":"Limited liability companies that elect to be treated as a corporation for federal income tax purposes shall make and file the report required of corporations in section twelve of this article. Limited liability companies treated as a partnership for federal income tax purposes shall make and file the report required in section fifteen of this article. A limited liability company that elects to be treated as a disregarded entity for federal income tax purposes shall be treated as a disregarded entity under this article and its owner shall make and file the report required by section twelve or section fifteen of this article depending upon whether the owner is a corporation, a firm or an individual.","path":["CHAPTER 11. TAXATION.","ARTICLE 3. ASSESSMENTS GENERALLY."],"source_url":"https://code.wvlegislature.gov/11-3-15A/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:21Z","sha256":"754d65b54a77bdd6f4e8129020959027a5aeda1a58dc48c6f49c27953e62ce71","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-3-15","next":"us-wv/w.-va.-code-11-3-15b"},"notice":"GroundRules: Original legal text. Not legal advice."}