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 2012 1st Special Session