West Virginia Statutes
§ 7-14D-2a — 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 it has been amended.
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Legislative History
2002 Reg. Sess., SB608; 2000 Reg. Sess., SB652; 1998 Reg. Sess., HB2415