HB4420 HFAT White and Delong 3-16
Com. Sub. for H. B. 4420 -- "A BILL to amend and reenact §11-
24-3a of the Code of West Virginia, 1931, as amended; and to amend
said code by adding thereto a new section, designated §11-24-4b,
all relating generally to the manner in which the corporate net
income tax is to be imposed on business entities; providing
definitions of terms relating to insurance companies, unitary
businesses and certain trusts and investment companies; and
establishing the applicability of the tax upon real estate
investment trusts, regulated investment companies, qualified real
estate investment trusts and qualified regulated investment
companies."