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§ 11-15b-22 — West Virginia Law | CourtGPT
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  5. Article 15b - Streamlined Sales and Use Taxes§11-15b-1. Title/
  6. § 11-15b-22
West Virginia Legal Code

§ 11-15b-22

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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.