§7-14D-2a. Meaning of Terms

WV Code § 7-14D-2a (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.