W. Va. Code R. § 110-13B-13

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-13B-13 - Preservation Of Rights And The Liabilities Of Taxpayers

13.1. Tax liabilities, if any arising for taxable years or portions thereof ending prior to the first day of July, 1987, shall be determined, administered, assessed and collected as if the taxes imposed by Article 12A, Chapter 11 of the West Virginia Code had not been repealed; and the rights and duties of the taxpayer and the State of West Virginia shall be fully and completely preserved.