W. Va. Code » §11-24-2. Short title; arrangement and classification.
West Virginia Code

W. Va. Code § 11-24-2 (2026)

Short title; arrangement and classification

✓ current as of May 2026
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ARTICLE 24. CORPORATION NET INCOME TAX.

§11-24-2. Short title; arrangement and classification.

This article may be cited as the "West Virginia Corporation Net Income Tax Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, nor shall be descriptive matter or headings relating to any part, section, subsection or paragraph be given any legal effect.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2026–2026 · leading case: PENN Ent., Inc. (f/k/a Penn Nat'l Gaming, Inc.) v. Dep't Of State Revenue (Ind. 2026).
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PENN Ent., Inc. (f/k/a Penn Nat'l Gaming, Inc.) v. Dep't Of State Revenue (Ind. 2026). “Through the “West Virginia Corporation Net Income Tax Act,” W. Va. Code Ann. § 11-24-2 , that state imposes a “combined system of income tax reporting for corporations” doing business within its borders, id.”
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