This act of the Legislature shall take effect upon its passage in the year 1993: Provided, That the taxes imposed by this article shall not be levied on gross receipts received or accrued before June 1, 1993, and shall be levied on gross receipts received or accrued on or after that date.
W. Va. Code § 11-27-35
Effective date
Known as the West Virginia Health Care Provider Tax Act
The act spans §§ 11-27-1 to 11-27-9 (40 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.