Any term used in this article has the same meaning as when used in a comparable context in the laws of the United States, unless a different meaning is clearly required. Any reference in this article to the Internal Revenue Code means the Internal Revenue Code of 1986, as it has been amended.
W. Va. Code § 7-14D-2a
Meaning of terms
Known as the West Virginia Deputy Sheriff Retirement System Act
The act spans §§ 7-14D-1 to 7-14D-9d (40 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.