West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10-5P
Effective date of amendments
Official textcode.wvlegislature.gov
Any amendment to any article administered under this article shall first apply to a particular taxpayer for taxable years beginning on or after the effective date of the act of the Legislature containing such amendment, as determined under article six, section thirty of the Constitution of this state, unless the language of the act provides a controlling internal effective date provision.
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In this chapter (40 sections)
- 11-10-5A · Investigations
- 11-10-5AA · Confidentiality of information obtained during…
- 11-10-5B · Subpoena and subpoena duces tecum
- 11-10-5BB · Applying lottery prizes to tax liabilities
- 11-10-5C · Returns by Tax Commissioner
- 11-10-5CC · Disclosure of certain tax information to Commissioner of…
- 11-10-5D · Confidentiality and disclosure of returns and return…
- 11-10-5DD · Disclosure of certain tax information pursuant to written…
- 11-10-5E · Service of notice
- 11-10-5EE · Limitations on claiming credits and rebates; rulemaking
- 11-10-5F · Timely filing and paying
- 11-10-5G · Time for performance of acts where last day falls on…
- 11-10-5H · Enforcement proceedings
- 11-10-5I · Enforcement powers
- 11-10-5J · Liability for taxes withheld or collected
- 11-10-5K · Fractional parts of a cent
- 11-10-5L · Payment of estimated tax
- 11-10-5M · Overpayment of installments
- 11-10-5N · Payment by commercially acceptable means
- 11-10-5O · Notice of fiduciary relationship
- 11-10-5P · Effective date of amendments
- 11-10-5Q · Settlement agreements and compromises
- 11-10-5R · Technical assistance advisories
- 11-10-5S · Disclosure of certain taxpayer information
- 11-10-5T · Payment by electronic fund transfers
- 11-10-5U · Disclosure of persons making retail sales of tobacco products
- 11-10-5V · Disclosure of tax information to the treasurer for return,…
- 11-10-5W · Confidentiality and disclosure of information set forth in…
- 11-10-5X · Waiver of derivative tax, interest and penalty imposed on…
- 11-10-5Y · Disclosure of return information to Consolidated Public…
- 11-10-5Z · Electronic filing for certain persons
- 11-10-6 · Mathematical or clerical errors; collection of balance due on…
- 11-10-7 · Assessment
- 11-10-7A · Abatement
- 11-10-7B · Abatement of interest attributable to errors and by tax…
- 11-10-7C · Abatement of any penalty or addition to tax attributable to…
- 11-10-7D · Combining assessments
- 11-10-8 · Notice of assessment; petition for reassessment or payment of…
- 11-10-9 · Hearing procedure
- 11-10-9A · Small claims procedure; disputes involving $10,000 or less