Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 24: CORPORATION NET INCOME TAX/§ 11-24-42
West Virginia Statutes

§ 11-24-42 — Effective date

West Virginia § 11-24-42
JurisdictionWest Virginia
Ch. 11TAXATION
Art. 24CORPORATION NET INCOME TAX

This text of West Virginia § 11-24-42 (Effective date) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
W. Va. Code § 11-24-42 (2026).

Text

The provisions of this article as amended or added by this act enacted in the year 2008 shall apply to all taxable years beginning after December 31, 2008: Provided, That if an effective date is expressly provided in any provision, that specific effective date shall control in lieu of this general effective date provision.

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Legislative History

2008 Reg. Sess., SB680; 1988 Reg. Sess., HB4475

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
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Bluebook (online)
West Virginia § 11-24-42, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-24-42.