W. Va. Code § 20-18-3

Current through 2024 First Special Session
Section 20-18-3 - Meaning of terms

Any term used in this article has the same meaning as when used in a comparable context in the laws of the United States, unless a different meaning is clearly required. Any reference in this article to the Internal Revenue Code means the Internal Revenue Code of 1986, as it has been amended.

W. Va. Code § 20-18-3

Added by 2020 Acts, ch. 257 (HB 4363), eff. 7/1/2020.