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Email: Chapter 11, Article 13LL, Section 12

§11-13LL-12. Effective date.

This article shall be effective for corporate net income tax years and personal income tax years beginning on and after January 1, 2022, with retrospective effective back to such date.

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West Virginia Code

Email WV Code

Email: Chapter 11, Article 13LL, Section 12

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§11-13LL-12. Effective date.