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W. Va. Code § 21A-5-1

Employer coverage

West Virginia · West Virginia Code Chapter 21A — Unemployment Compensation · Status: effective

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W. Va. Code § 21A-5-1, Employer coverage, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2375183
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An employing unit which is or becomes an employer subject to this chapter during any year shall be subject to the provisions of the chapter for the whole of the year.