§11-14-31. Repeal of article.
Each and every provision of this article is repealed for all
tax periods beginning on and after the first day of January, two
thousand four: Provided, That tax liabilities arising for taxable
periods ending before the first day of January, two thousand four,
are determined, paid, administered, assessed and collected as if
the tax imposed by this article had not been repealed, and the
rights and duties of the taxpayer and the state of West Virginia
are fully and completely preserved.