WEST VIRGINIA CODE
WVC 5-10B-8
§5-10B-8. Federal and state income tax.
Notwithstanding any other provision of this article or any
other provision of law to the contrary, any compensation deferred
under any deferred compensation plan shall not be subject to any
federal, state or municipal income tax nor shall any amount of
compensation deferred be included for the purposes of computation
of any such income tax withheld on behalf of any employee.
Note: WV Code updated with legislation passed through the 2012 1st Special Session