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WEST VIRGINIA CODE
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WVC 11 - 24 - 42 §11-24-42. Effective date.
The provisions of this article as amended or added by this act enacted in the year two thousand eight shall apply to all taxable years beginning after the thirty-first day of December, two thousand eight: Provided, That if an effective date is expressly provided in any provision, that specific effective date shall control in lieu of this general effective date provision.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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