WVC 11 - 3 - 15 A
§11-3-15a. Assessment of property of limited liability companies.
Limited liability companies that elect to be treated as a
corporation for federal income tax purposes shall make and file the
report required of corporations in section twelve of this article.
Limited liability companies treated as a partnership for federal
income tax purposes shall make and file the report required in
section fifteen of this article. A limited liability company that
elects to be treated as a disregarded entity for federal income tax
purposes shall be treated as a disregarded entity under this
article and its owner shall make and file the report required by
section twelve or section fifteen of this article depending upon
whether the owner is a corporation, a firm or an individual.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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