Any election expressly authorized by this article, other than any election expressly stated to be irrevocable, may be changed on such terms and conditions as the Tax Commissioner may prescribe by regulation.
W. Va. Code § 11-24-21
Change of election
Known as the West Virginia Corporation Net Income Tax Act
The act spans §§ 11-24-1 to 11-24-9c (75 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.