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WEST VIRGINIA STATUTES AND CODES
§11-13B-14 Preservation of rights and the liabilities of taxpayers.
§11-13B-14. Preservation of rights and the liabilities of taxpayers.
Tax liabilities, if any arising for taxable years or portions thereof ending prior to the first day of July, one thousand nine hundred eighty-seven, shall be determined, administered, assessed and collected as if the taxes imposed by article twelve-a of this chapter had not been repealed; and the rights and duties of the taxpayer and the state of West Virginia shall be fully and completely preserved.
Tax liabilities, if any arising for taxable years or portions thereof ending prior to the first day of July, one thousand nine hundred eighty-seven, shall be determined, administered, assessed and collected as if the taxes imposed by article twelve-a of this chapter had not been repealed; and the rights and duties of the taxpayer and the state of West Virginia shall be fully and completely preserved.
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