(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sections seventy-six through eighty-four and eighty-six through ninety-one, article twelve of this chapter had not been repealed; and the rights and duties of the taxpayer and the State of West Virginia thereunder shall be fully and completely preserved.
Structure West Virginia Code
Article 12C. Corporate License Tax
§11-12C-2. Corporate License Required; Tax Levied; Exemption From Tax; Effective Date
§11-12C-3. Payment and Collection of Tax; Deposit of Money; Return Required
§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 to Corporations
§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 Tax Crimes and Penalties Act