West Virginia Code § 21A-1A-14

Employing unit
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"Employing unit" means an individual, or type of organization, including any partnership,
association, trust, estate, joint-stock company, insurance company, corporation (domestic or
foreign), state or political subdivision thereof, or their instrumentalities, as provided in
paragraph (B), subdivision (9) of the definition of "employment" in this article, institution of
higher education, or the receiver, trustee in bankruptcy, trustee or successoer thereof, or the
legal representative of a deceased person, which has in its employ one or more individuals
performing service within this state. r

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