W. Va. Code R. § 110-10D-1

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

Section 110-10D-1 - General

1.1. Scope. -- This procedural rule sets forth the practice and procedure established by the West Virginia State Tax Department for the use and acceptance of electronic records and electronic records that require the signature of an authorized person.

1.2. Authority. -- W. Va. Code §§ 11-10-5, and 11-10-5z(b) and 39A-3-2.

1.3. Filing Date. -- December 23, 2015

1.4. Effective Date. --January 25, 2015

W. Va. Code R. § 110-10D-1