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§ 11-21-9a — West Virginia Law | CourtGPT
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  5. Article 21 - Personal Income Tax§11-21-1. Legislative Findings/
  6. § 11-21-9a
West Virginia Legal Code

§ 11-21-9a

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Any person pledging his credit or collateral as an endorser, guarantor, or accommodator to another person or corporation for the purpose of assisting another in obtaining credit shall not be, or construed to be, an investor in said borrower as to the amount so borrowed, nor shall any payments by said borrower on the indebtedness be, or construed to be, dividend to the endorser, guarantor or accommodator.