This article shall be effective for corporate net income tax years and personal income tax years beginning on and after January 1, 2022, with retrospective effective back to such date.
W. Va. Code § 11-13LL-12
Effective date
Known as the West Virginia Industrial Advancement Act
The act spans §§ 11-13LL-1 to 11-13LL-9 (14 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.