WVC 16 - 5 V- 3
§16-5V-3. Meaning of terms.
Any term used in this article has the same meaning as when
used in a comparable context in the laws of the United States,
unless a different meaning is clearly required. Any reference in
this article to the Internal Revenue Code means the Internal
Revenue Code of 1986, as amended.
Note: WV Code updated with legislation passed through the 2012 1st Special Session