Repeal of article

Each provision of this article is repealed for all taxable periods beginning on and after July 1, 2008: Provided, That tax and fee liabilities arising for license tax years ending before July 1, 2008, are determined, paid, administered, assessed and collected as if the tax imposed by this article had not been repealed, and the rights and duties of the taxpayer and the State of West Virginia are fully and completely preserved.

Source: view the official text

In this chapter (40 sections)

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
11-13-2J · 11-13-2J
11-13-2K · 11-13-2K

Full table of contents →