The provisions of this article as amended or added by this act shall take effect on July 1, 1988, and apply to all taxable years ending after that date: Provided, That if an effective date is expressly provided in such provision, that specific effective date shall control in lieu of this general effective date provision.
W. Va. Code § 11-21-94a
Effective date
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.