There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13Y. THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT.
§11-13Y-9. Effective date.
§11-13Y-9. Effective date.This article shall be effective for corporate net income tax years and business franchise tax years beginning on or after the first day of January, two thousand nine.
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