WVC 21 A- 10 - 18
§21A-10-18. Change of federal payroll tax.
Whenever legislation enacted by the Congress of the United
States providing for a federal payroll tax against which the
contribution required by this chapter may be credited, is
repealed, amended, interpreted, affected, or otherwise changed in
such manner that no portions of the contributions required by
this chapter may be thus credited, then upon the date of such
change the provisions of this chapter requiring contributions and
providing for payment of benefits shall cease to be operative. If
thereafter such credit be allowed, the terms of this chapter
shall as of the date of such allowance of credit, again become
operative and collections of contributions and payment of
benefits shall be resumed.