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W. Va. Code § 21A-5-1

Employer coverage

Known as the Unemployment Compensation Law

The act spans §§ 21A-10-1 to 21A-9-9a (265 sections).

An employing unit which is or becomes an employer subject to this chapter during any year shall be subject to the provisions of the chapter for the whole of the year.

Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.