(a) The provisions of this article shall take effect on July 1, 1978, except to the extent modified in this section.
(b) The provisions of sections one through fourteen shall apply on and after the effective date of this article irrespective of when the tax liability arose: Provided, That when the assessment has been made prior to the effective date of this article, the rights and duties of the taxpayer and the State of West Virginia shall be determined with regard to the assessment, hearing and appeals therefrom by the laws of the State of West Virginia as they existed prior to the effective date hereof, which laws shall be preserved and continued with respect to such assessment, hearing and appeals as fully and completely as if set forth in extenso herein.
(c) The provisions of sections fifteen through nineteen shall apply only with respect to taxes imposed for periods ending on or after the effective date of this article. Tax liabilities, if any, arising prior to the effective date of this article shall, with respect to additions to tax, penalties and interest, be determined, administered and assessed as if this act and the sections and articles it amends and reenacts or repeals had not been amended and reenacted or repealed, and the rights and duties of the taxpayers and the State of West Virginia shall be fully and completely preserved.
(d) Notwithstanding subsection (c) above, the provisions of sections sixteen, seventeen, eighteen and nineteen of this article may apply to tax liabilities arising during any period prior to the effective date of this article if (1) the Tax Commissioner has not issued an assessment with respect to such prior period, or (2) the Tax Commissioner has issued such assessment which is or may be the subject of a petition for reassessment and his decision thereon has not been issued as of the effective date of this article, and the taxpayer elects to have all of the provisions of sections sixteen, seventeen, eighteen and nineteen of this article apply as fully as if the same had been in effect at the time the tax liability arose. Such election shall be made within sixty days after assessment or within sixty days after the effective date of this article, whichever last occurs. No election under this subsection shall serve to shorten the statute of limitations upon assessments otherwise applying to tax liabilities arising prior to the effective date of this article.
Structure West Virginia Code
Article 10. West Virginia Tax Procedure and Administration Act
§11-10-1. Legislative Findings
§11-10-2. Short Title; Arrangement and Classification
§11-10-3. Application of This Article
§11-10-5. General Power; Regulations and Forms
§11-10-5aa. Confidentiality of Information Obtained During Telecommunications Tax Study
§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 Highways
§11-10-5d. Confidentiality and Disclosure of Returns and Return Information
§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 Saturday, Sunday or Legal Holiday
§11-10-5h. Enforcement Proceedings
§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
§11-10-5y. Disclosure of Return Information to Consolidated Public Retirement Board
§11-10-5z. Electronic Filing for Certain Persons
§11-10-6. Mathematical or Clerical Errors; Collection of Balance Due on Return Without Remittance
§11-10-7b. Abatement of Interest Attributable to Errors and by Tax Division
§11-10-7d. Combining Assessments
§11-10-9a. Small Claims Procedure; Disputes Involving $10,000 or Less
§11-10-11a. Administration of Special District Excise Tax; Commission Authorized
§11-10-11b. Fund Creation; Authorization for Expenditure
§11-10-12. Liens, Release; Subordination; Foreclosure; Withdrawal
§11-10-13a. Property Exempt From Levy
§11-10-13b. Surrender of Property Subject to Levy
§11-10-13c. Sale of Seized Property
§11-10-13d. Sale of Perishable Goods
§11-10-13e. Redemption of Property
§11-10-13g. Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
§11-10-13i. Expense of Levy and Sale
§11-10-13j. Application of Proceeds of Levy
§11-10-13k. Authority to Release Levy and Return Property
§11-10-14. Overpayments; Credits; Refunds and Limitations
§11-10-14a. Tax Refund Check-Off Programs
§11-10-14b. Monetary Remedies for Overpayments Due to Unconstitutionality
§11-10-14c. Prompt Payment of Refunds of Personal Income Taxes
§11-10-14d. Prompt Payment of Refunds of Corporation Net Income Taxes
§11-10-15. Limitations on Assessment
§11-10-16. Limitations on Collection
§11-10-17a. Determination of Rate of Interest
§11-10-18a. Additions to Tax for Failure to Pay Estimated Income or Business Franchise Tax
§11-10-18b. Additions to Tax for Failure to Pay Any Other Estimated Tax
§11-10-18c. Failure to File Partnership Return or Report
§11-10-19a. Failure to File Correct Information Returns
§11-10-20. Effective Date; Transition Rules
§11-10-22. Information Returns and Due Date Thereof
§11-10-23. Alternative Dispute Resolution of Tax Disputes
§11-10-24. Commissioner to Review Taxpayer Problem Resolution Procedures; Report to Legislature
§11-10-25. Taxpayer Must Show Tax Exemption Applies; Presumption