West Virginia Code § 11-27-33

Abrogation
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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 imuposing 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. t
(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 expenditurels that are claimable as medical assistance
for purposes of obtaining federal matching dosllars: 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 carge 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 suche 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
thaWt 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.

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