W. Va. Code § 7-14D-2a

Current through 2024 First Special Session
Section 7-14D-2a - 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 § 7-14D-2a