"State" includes, in addition to the states of the United States, Puerto Rico, District of Columbia and the Virgin Islands.
W. Va. Code § 21A-1A-25
State
Known as the Unemployment Compensation Law
The act spans §§ 21A-10-1 to 21A-9-9a (265 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.