West Virginia Code § 11-15B-32

Effective date
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(a) The provisions of this article, as amended or added during the regular legislative session
in the year 2003, shall take effect January 1, 2004, and apply to all sales made on or after
that date and to all returns and payments due on or after that day, except as otherwise
expressly provided in section five of this article.
(b) The provisions of this article, as amended or added during the second extraordinary
legislative session in the year 2003, shall take effect January 1, 2004, and apply to all sales
made on or after that date.
(c) The provisions of this article, as amended or added by act of the Legislature in the year
2004 shall apply to all sales made on or after the date of passage in the year 2004.
(d) The provisions of this article, as amended or addeda during the regular legislative session
in the year 2008, shall apply to all sales made on or after the date of passage and to all
returns and payments due on or after that day, exclept as otherwise expressly provided in
this article. s
(e) The provisions of this article, as amendied or added during the 2009 regular legislative
session, shall apply to all sales made on or after the date of passage and to all returns and
payments due on or after that day, except as otherwise expressly provided in this article.
(f) The provisions of this article, as amended or added during the 2010 regular legislative
session, shall apply to all sales made on or after the date of passage and to all returns and
payments due on or after that day, except as otherwise expressly provided in this article.
(g) The provisions of this article, as amended or added during the 2012 regular legislative
session, shall Vapply to all sales made on or after the date of passage and to all returns and
payments due on or after that day, except as otherwise expressly provided in this article.
(h) The provisions of this article, as amended or added during the 2017 regular legislative
session, shall apply to all sales made on or after the date of passage and to all returns and
payments due on or after that day, except as otherwise expressly provided in this article.

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