WVC 15 - 2 - 25 A
§15-2-25a. Meaning of terms.
Any term used in this article relating to the Death,
Disability and Retirement Fund has the same meaning as when used in
a comparable context of the laws of the United States, unless a
different meaning is clearly required. Any reference in this
article to the Internal Revenue Code means the Internal Revenue
Code, as it has been amended.