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WEST VIRGINIA CODE
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WVC 18 - 30 - 9 §18-30-9. Income tax deduction for purchasers.
As provided in section twelve-a, article twenty-one, chapter eleven of this code, any payment made under a prepaid tuition contract or other college savings plan administered by the board, pursuant to the provisions of this article, is eligible for a tax deduction.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
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