This article shall be effective for corporate net income tax years and business franchise tax years beginning on or after January 1, 2009.
W. Va. Code § 11-13Y-9
Effective date
Known as the West Virginia Manufacturing Property Tax Adjustment Act
The act spans §§ 11-13Y-1 to 11-13Y-9 (9 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.