West Virginia Statutes
§ 11-6J-2 — Definitions
West Virginia·Ch. 11 TAXATION·Art. 6J SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-TECHNOLOGY PROPERTY
For the purposes of this article:
(1)"Network" means a group of two or more computer systems linked together;
(2)"Salvage value" means five percent of original cost; and
(3)"Server" means a computer or device on a network that manages network resources.
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Legislative History
2009 Reg. Sess., SB484; 2009 Reg. Sess., SB678
Nearby Sections
15
§ 11-1-1a
Provision of legal services§ 11-1-1b
Training of employees§ 11-1-2b
Housing index requirements§ 11-10-1
Legislative findings