W. Va. Code R. § 110-10H-1

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

Section 110-10H-1 - General

1.1. Scope -- This rule provides the guidelines the Tax Commissioner believes to be necessary to implement the West Virginia Tax Amnesty Program of 2004, W. Va. Code ' 11-10H-1 et seq. (hereafter W. Va. Code '11-10H), as enacted by passage of Enrolled Senate Bill 148, in effect June 11, 2004.

1.2. Authority - W. Va. Code § 11-10H-4(b).

1.3. Filing Date -- July 15, 2004.

1.4. Effective Date -- August 24, 2004.

W. Va. Code R. § 110-10H-1