CHAPTER 11. TAXATION.

§11-14-31. Repeal of article.

Each and every provision of this article is repealed for all tax periods beginning on and after January 1, 2004: Provided, That tax liabilities arising for taxable periods ending before January 1, 2004, are determined, paid, administered, assessed and collected as if the tax imposed by this article had not been repealed, and the rights and duties of the taxpayer and the State of West Virginia are fully and completely preserved.

Bills Affecting §11-14-31

2003 Regular Session: HB2971
2003 Regular Session: SB496
2004 Regular Session: HB4341
2004 Regular Session: SB420
2005 Regular Session: HB3235
2005 Regular Session: SB667
2018 Regular Session: SB461