WEST VIRGINIA CODE
WVC 5A-9-5
§5A-9-5. Effective date.
This article shall apply to all personal income tax returns
required to be filed on or after the first day of July, one
thousand nine hundred eighty-seven, and before the first day of
July, one thousand nine hundred ninety.
Note: WV Code updated with legislation passed through the 2012 1st Special Session