# W. Va. Code § 20-18-3: Meaning of terms

> West Virginia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S3

## Section

- **Citation:** W. Va. Code § 20-18-3
- **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 20 / Article 18 / 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 it has been amended.

## Nearby sections

- [W. Va. Code § 20-18-1 §20-18-1. Short title.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S1.md)
- [W. Va. Code § 20-18-2 §20-18-2. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S2.md)
- [W. Va. Code § 20-18-3 §20-18-3. Meaning of terms.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S3.md)
- [W. Va. Code § 20-18-4 §20-18-4. Creation and administration of West Virginia Natural Resources Police Officers Retirement System; specification of actuarial assumptions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S4.md)
- [W. Va. Code § 20-18-5 §20-18-5. Article to be liberally construed; supplements federal social security; federal qualification requirements.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S5.md)
- [W. Va. Code § 20-18-6 §20-18-6. Members.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S6.md)
- [W. Va. Code § 20-18-7 §20-18-7. Creation of fund; investments.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S7.md)
- [W. Va. Code § 20-18-8 §20-18-8. Members' contributions; employer contributions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S8.md)
- [W. Va. Code § 20-18-9 §20-18-9. Correction of errors; underpayments; overpayments.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S9.md)
- [W. Va. Code § 20-18-10 §20-18-10. Transfer from Public Employees Retirement System.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S10.md)
- [W. Va. Code § 20-18-11 §20-18-11. Notice requirements.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S11.md)
- [W. Va. Code § 20-18-12 §20-18-12. Retirement; commencement of benefits.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S12.md)
- [W. Va. Code § 20-18-13 §20-18-13. Federal law maximum benefit limitations.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S13.md)
- [W. Va. Code § 20-18-14 §20-18-14. Federal law minimum required distributions.](https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WV_C20_A18_S3. Check the current official text before relying on it. Not legal advice.