WVC 11 - 12 C- 13
§11-12C-13. Repeal of article.
Each provision of this article is repealed for all taxable
periods beginning on and after the first day of July, two thousand
That tax and fee liabilities arising for license
tax years ending before the first day of July, two thousand eight,
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the tax imposed by this article had not been repealed, and the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.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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