Any election expressly authorized by this article may be changed on such terms and conditions as the Tax Commissioner may prescribe by regulation.
W. Va. Code § 11-21-60
Change of election
Known as the West Virginia Personal Income Tax Act
The act spans §§ 11-21-1 to 11-21-9a (139 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.