W. Va. Code R. § 110-10E-1

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

Section 110-10E-1 - General

1.1. Scope -- This rule provides the guidelines the Tax Commissioner believes to be necessary to implement portions of the West Virginia Tax Shelter Voluntary Compliance Act of 2006, W. Va. Code § 11-10E-1 et seq., as enacted by passage of House Bill 4630, in effect July 1, 2006.

1.2. Authority. -- W. Va. Code § 11-10E-2(b).

1.3. Filing Date. -- July 26, 2006.

1.4. Effective Date. -- August 26, 2006.

W. Va. Code R. § 110-10E-1