2010 West Virginia Code
§11-15-1a. Legislative findings.
CHAPTER 11. TAXATION
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-1a. Legislative findings
The Legislature hereby finds and declares that:
(1) It is the intent of the Legislature that the consumers sales tax imposed by the provisions of article fifteen and the use tax imposed by the provisions of article fifteen-a of this chapter, be complementary laws and wherever possible be construed and applied to accomplish such intent as to the imposition, administration and collection of these taxes; and
(2) On and after the first day of January, two thousand four, the taxes levied by this article and article fifteen-a of this chapter shall also be administered and collected in accordance with the provisions of article fifteen-b of this chapter.
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