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WEST VIRGINIA CODE
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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 2013 1st Special Session
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