W. Va. Code § 11-12C-11
Effective date
West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective
Cite this
- Citation
- W. Va. Code § 11-12C-11, Effective date, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363323
- Permanent ID
ys:prov:2363323@1- SHA-256
8462c20deb919fe916f62feebd3150ca560f7d0c4395616a50afb03c5bd45703
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) The provisions of this article shall take effect on July 1, 1993, and apply to license tax years beginning July 1, 1993 and thereafter.
(b) Tax liabilities, if any, arising for taxable years ending prior to July 1, 1993, shall be determined, administered, assessed and collected as if sections seventy-six through eighty-four and eighty-six through ninety-one, article twelve of this chapter had not been repealed; and the rights and duties of the taxpayer and the State of West Virginia thereunder shall be fully and completely preserved.