W. Va. Code R. § 110-1B-1

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-1B-1 - General

1.1. Scope. -- These Emergency legislative regulations provide for the listing of interests in natural resources located under the surface, such listing to be on the return issued by the Tax Commissioner, and establishing penalties for those persons who fail to file the required return by April 15, 1985.

1.2. Authority. '-- 'W. Va. Code '11-1A-1(f) and 29A-3-15(d)

1.3. Filing Date. -- May 13, 1987

1.4. Effective Date. -- June 12, 1987

W. Va. Code R. § 110-1B-1