§ 11-6J-2 — Definitions

West Virginia § 11-6J-2

• Jurisdiction: West Virginia
• Ch. 11: TAXATION
• Art. 6J: SPECIAL METHOD FOR VALUATION OF CERTAIN HIGH-TECHNOLOGY PROPERTY

Text

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.

Legislative History

2009 Reg. Sess., SB484; 2009 Reg. Sess., SB678