# W. Va. Code § 16-5V-3: Meaning of terms

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S3

## Section

- **Citation:** W. Va. Code § 16-5V-3
- **Heading:** Meaning of terms
- **Jurisdiction:** West Virginia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** WV Code / Chapter 16 / Article 5V / Section 3

## Text

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 amended.

## Nearby sections

- [W. Va. Code § 16-5V-1 §16-5V-1. Title.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S1.md)
- [W. Va. Code § 16-5V-2 §16-5V-2. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S2.md)
- [W. Va. Code § 16-5V-3 §16-5V-3. Meaning of terms.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S3.md)
- [W. Va. Code § 16-5V-4 §16-5V-4. Creation and administration of West Virginia Emergency Medical Services Retirement System; specification of actuarial assumptions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S4.md)
- [W. Va. Code § 16-5V-5 §16-5V-5. Article to be liberally construed; supplements federal Social Security; federal qualification requirements.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S5.md)
- [W. Va. Code § 16-5V-6 §16-5V-6. Members.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S6.md)
- [W. Va. Code § 16-5V-6A §16-5V-6a. County Firefighter Members.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S6A.md)
- [W. Va. Code § 16-5V-6B §16-5V-6b. Transfer of county firefighter member assets from Public Employees Retirement System.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S6B.md)
- [W. Va. Code § 16-5V-6C §16-5V-6c. 911 personnel.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S6C.md)
- [W. Va. Code § 16-5V-6D §16-5V-6d. Transfer of 911 personnel assets from Public Employees Retirement System.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S6D.md)
- [W. Va. Code § 16-5V-6F §16-5V-6f. Home confinement officers as members of the system. Transfer of home confinement officers assets from Public Employees Retirement System.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S6F.md)
- [W. Va. Code § 16-5V-7 §16-5V-7. Creation of Fund; investments; actuarial valuations.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S7.md)
- [W. Va. Code § 16-5V-8 §16-5V-8. Members' contributions; employer contributions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S8.md)
- [W. Va. Code § 16-5V-8A §16-5V-8a. Correction of errors; underpayments; overpayments.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S8A.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C16_A5V_S3. Check the current official text before relying on it. Not legal advice.