West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-19-13
Effective date of repeal of article
Official textcode.wvlegislature.gov
Effective July 1, 2024, the provisions of this article shall become ineffective, and the entire article shall be repealed. The soft drink tax authorized for collection shall no longer be imposed or collected after that date.
Source: view the official text
In this chapter (40 sections)
- 11-17-23 · Special study on impact of tax on tobacco products other…
- 11-18-1 · 11-18-1
- 11-19-1 · Definitions
- 11-19-2 · Excise tax on bottled soft drinks, syrups and dry mixtures;…
- 11-19-3 · 11-19-3
- 11-19-4 · Affixing of tax stamps or tax crowns
- 11-19-4A · Cancellation and removal of stamps
- 11-19-4B · Disposition of unused crowns; penalty for violation
- 11-19-5 · Purchase of tax stamps or tax crowns; discounts and…
- 11-19-5A · Due date of reports; additional reports; extension of time
- 11-19-5B · Additional penalty for late filing or payment
- 11-19-5C · 11-19-5C
- 11-19-6 · 11-19-6
- 11-19-7 · 11-19-7
- 11-19-7A · Seizure and sale of soft drink syrups by commissioner;…
- 11-19-8 · 11-19-8
- 11-19-9 · Altering, counterfeiting or reusing tax stamps or tax crowns;…
- 11-19-10 · Penalties; crimes
- 11-19-11 · Separability
- 11-19-12 · General procedure and administration
- 11-19-13 · Effective date of repeal of article
- 11-20-1 · Authority of other states and their political subdivisions to…
- 11-21-1 · Legislative findings
- 11-21-2 · Short title; arrangement and classification
- 11-21-3 · Imposition of tax; persons subject to tax
- 11-21-3A · Imposition of tax; persons subject to tax
- 11-21-4 · Rate of tax -- Taxable years ending prior to January 1, 1963
- 11-21-4A · Rate of tax -- Taxable years beginning on or after January…
- 11-21-4B · Same -- Taxable years beginning on or after January 1, 1970,…
- 11-21-4C · Rate of tax -- Taxable periods beginning on or after January…
- 11-21-4D · Rate of tax -- Taxable periods beginning on or after April…
- 11-21-4E · Rate of tax -- Taxable years beginning on or after January…
- 11-21-4F · Effect of rate changes during taxable year
- 11-21-4H · Future personal income tax reductions
- 11-21-4I · Rate of tax — Taxable years beginning on and after January…
- 11-21-5 · Optional tax for certain resident individuals
- 11-21-6 · Accounting periods and methods
- 11-21-7 · Resident and nonresident defined
- 11-21-8 · Credits against tax
- 11-21-8A · Credit for qualified rehabilitated buildings investment