The provisions of this article as amended or added by this act enacted in the year 2008 shall apply to all taxable years beginning after December 31, 2008: Provided, That if an effective date is expressly provided in any provision, that specific effective date shall control in lieu of this general effective date provision.
W. Va. Code § 11-24-42
Effective date
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.