{"data":{"id":"us-wv/w.-va.-code-21a-1a-4","jurisdiction":"us-wv","citation":"W. Va. Code § 21A-1A-4","heading":"Average annual payroll.","body":"\"Average annual payroll\" means the average of the last three annual payrolls of an employer.","path":["CHAPTER 21A. UNEMPLOYMENT COMPENSATION.","ARTICLE 1A. DEFINITIONS."],"source_url":"https://code.wvlegislature.gov/21A-1A-4/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:25:49Z","sha256":"6c7d49626ea4e3d45780bd51e24614c40304d27c1398f3a8aaf77d56c83414a0","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-21a-1a-3","next":"us-wv/w.-va.-code-21a-1a-5"},"notice":"GroundRules: Original legal text. Not legal advice."}