WEST VIRGINIA CODE
WVC 29 - 1 I- 5
§29-1I-5. Effective date.
This article shall apply to all personal income tax returns
required to be filed on and after the first day of July, one
thousand nine hundred eighty-eight, and before the first day of
July, one thousand nine hundred ninety-one.
Note: WV Code updated with legislation passed through the 2012 1st Special Session