"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 successor thereof, or the legal representative of a deceased person, which has in its employ one or more individuals performing service within this state.
Structure West Virginia Code
Chapter 21A. Unemployment Compensation
§21A-1A-1. Construction of Terms
§21A-1A-2. Administration Fund
§21A-1A-4. Average Annual Payroll
§21A-1A-5. Base Period; Alternative Base Period
§21A-1A-6. Base Period Employer; Alternative Base Period Employer
§21A-1A-7. Base Period Wages; Alternative Base Period Wages
§21A-1A-17. Exclusions From Employment
§21A-1A-21. Institution of Higher Education
§21A-1A-23. Reorganized Employer
§21A-1A-24. Separated From Employment
§21A-1A-26. Successor Employer
§21A-1A-27. Total and Partial Unemployment
§21A-1A-28. Wages; Average Annual Wage; Threshold Wage