Effective date

# (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sections seventy-six through eighty-four and eighty-six through ninety-one, article twelve of this chapter had not been repealed; and the rights and duties of the taxpayer and the State of West Virginia thereunder shall be fully and completely preserved.

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In this chapter (40 sections)

11-12B-9 · Extension of time for paying tax
11-12B-10 · Place for filing returns or other documents
11-12B-11 · Signing of returns and other documents
11-12B-12 · Bond of taxpayer may be required
11-12B-13 · Collection of tax; Tax Commissioner may require first…
11-12B-14 · Records
11-12B-15 · General procedure and administration
11-12B-16 · Criminal penalties
11-12B-17 · Severability
11-12B-18 · Effective date; compliance
11-12C-1 · Definitions
11-12C-2 · Corporate license required; tax levied; exemption from tax;…
11-12C-3 · Payment and collection of tax; deposit of money; return…
11-12C-4 · Due date of return; payment of tax
11-12C-5 · Annual fee of Secretary of State as attorney-in-fact
11-12C-6 · Notice to corporations taxable; tax as lien
11-12C-7 · Monthly report by Secretary of State to Tax Commissioner as…
11-12C-8 · Administrative and criminal penalties
11-12C-9 · Disposition of corporate license tax collected
11-12C-10 · Applicability of tax procedure and administration act and…
11-12C-11 · Effective date
11-12C-12 · Severability
11-12C-13 · Repeal of article
11-12D-1 · Legislative findings and declaration of purpose
11-12D-2 · Establishment of office of business registration;…
11-12D-3 · Agency contact list; dispersal of database information to…
11-12D-4 · Confidentiality of records of the centralized database for…
11-12D-5 · Staffing for office of business registration; costs of…
11-12D-6 · Limited effect of article; intent of Legislature
11-13-1 · Definitions
11-13-2 · Imposition of privilege tax
11-13-2A · 11-13-2A
11-13-2B · 11-13-2B
11-13-2C · 11-13-2C
11-13-2D · Public service or utility business
11-13-2E · Business of gas storage; effective date
11-13-2F · Manufacturing or producing synthetic fuel from coal; rate…
11-13-2G · 11-13-2G
11-13-2H · 11-13-2H
11-13-2I · 11-13-2I

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