Each provision of this article is repealed for all taxable periods beginning on and after July 1, 2008: Provided, That tax and fee liabilities arising for license tax years ending before July 1, 2008, are determined, paid, administered, assessed and collected as if the tax imposed by this article had not been repealed, and the rights and duties of the taxpayer and the State of West Virginia are fully and completely preserved.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