West Virginia Code
Article 27. Health Care Provider Taxes
§11-27-33. Abrogation

This tax abrogates and is of no further force and effect, without any further action by the Legislature, upon the earliest of the following dates:
(a) The date upon which an act of Congress becomes effective which prohibits the inclusion of revenue from these broad-based health care related taxes in state share when obtaining matching federal dollars: Provided, That: (1) If such act specifies a later date on which such prohibition takes effect, that later effective date controls; and (2) if such act prohibits the inclusion revenue from some but not all of the broad-based health care related taxes imposed by this article, then only those sections of this article imposing taxes which cannot be used to obtain federal matching dollars shall abrogate on such date, and the remaining tax or taxes shall remain in effect.
(b) The date upon which a judgment or order of a court of competent jurisdiction becomes final prohibiting the inclusion of revenue from these broad-based health care related taxes when determining the amount of state expenditures that are claimable as medical assistance for purposes of obtaining federal matching dollars: Provided, That: (1) If such judgment or order specifies a later date on which the prohibition takes effect, that later effective date controls; and (2) if such judgment or order prohibits the inclusion revenue from some but not all of the broad-based health care related taxes imposed by this article, then only those sections of this article imposing taxes which cannot be used to obtain federal matching dollars shall abrogate on such date, and the remaining tax or taxes shall remain in effect.
(c) The date upon which any federal administrative rule or regulation promulgated in conformity with federal law becomes effective which negates the effect or purposes of this article: Provided, That: (1) If such rule or regulation specifies a later date on which the prohibition takes effect, that later effective date controls; and (2) if such rule or regulation prohibits the inclusion of revenue from some but not all of the broad-based health care related taxes imposed by this article when determining the amount of state expenditures that are claimable as medical assistance for purposes of obtaining federal matching dollars, then only those sections of this article imposing taxes which cannot be used to obtain federal matching dollars shall abrogate on such date, and the remaining tax or taxes shall remain in effect.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 27. Health Care Provider Taxes

§11-27-1. Legislative Findings

§11-27-2. Short Title; Arrangement and Classification

§11-27-3. Definitions

§11-27-4. Imposition of Tax on Ambulatory Surgical Centers

§11-27-5. Imposition of Tax on Providers of Chiropractic Services

§11-27-6. Imposition of Tax on Providers of Dental Services

§11-27-7. Imposition of Tax on Providers of Emergency Ambulance Service

§11-27-8. Imposition of Tax on Providers of Independent Laboratory or X-Ray Services

§11-27-9. Imposition of Tax on Providers of Inpatient Hospital Services

§11-27-10. Imposition of Tax on Providers of Intermediate Care Facility Services for Individuals With an Intellectual Disability

§11-27-10a. Imposition of Tax on Managed Care Organizations

§11-27-11. Imposition of Tax on Providers of Nursing Facility Services, Other Than Services of Intermediate Care Facilities for Individuals With an Intellectual Disability

§11-27-12. Imposition of Tax on Providers of Nursing Services

§11-27-13. Imposition of Tax on Providers of Opticians' Services

§11-27-14. Imposition of Tax on Providers of Optometric Services

§11-27-15. Imposition of Tax on Providers of Outpatient Hospital Services

§11-27-16. Imposition of Tax on Providers of Physicians' Services

§11-27-17. Imposition of Tax on Providers of Podiatry Services

§11-27-18. Imposition of Tax on Providers of Psychological Services

§11-27-19. Imposition of Tax on Providers of Therapists' Services

§11-27-20. Double Taxation Prohibited

§11-27-21. Apportionment of Gross Receipts

§11-27-22. Accounting Periods and Methods of Accounting

§11-27-23. Time for Filing Returns and Other Documents

§11-27-24. Payment of Estimated Tax

§11-27-25. Time for Paying Tax

§11-27-26. Place for Filing Returns and Other Documents

§11-27-27. Signing of Returns and Other Documents

§11-27-28. Records

§11-27-29. General Procedure and Administration

§11-27-30. Exchange of Information to Facilitate Compliance

§11-27-31. Crimes and Penalties

§11-27-32. Dedication of Tax

§11-27-33. Abrogation

§11-27-34. Severability

§11-27-35. Effective Date

§11-27-36. Phase Out and Elimination of Tax on Services of Individual Practitioners

§11-27-37. Contingent Increase in Rates of Certain Health Care Provider Taxes

§11-27-38. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals

§11-27-39. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals to Increase Practitioner Payment Fee Schedules