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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 6J. SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-TECHNOLOGY PROPERTY.
§11-6J-2. Definitions.

§11-6J-2. Definitions.
For the purposes of this article:

(1) "Network" means a group of two or more computer systems linked together;

(2) "Salvage value" means five percent of original cost; and

(3) "Server" means a computer or device on a network that manages network resources.

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