W. Va. Code § 11-15B-22: Effective date of rate changes for certain services.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 15B. STREAMLINED SALES AND USE TAXES.
The effective date of rate changes for services covering a service period starting before and ending after the statutory effective date is as follows:
(1) For a rate increase, the new rate applies to the first billing period starting on or after the effective date.
(2) For a rate decrease, the new rate applies to bills rendered on or after the effective date.
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