§ 11-15B-22 — Effective date of rate changes for certain services

West Virginia § 11-15B-22

• Jurisdiction: West Virginia
• Ch. 11: TAXATION
• Art. 15B: STREAMLINED SALES AND USE TAXES

Text

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.

Legislative History

2003 Reg. Sess., HB3014