W. Va. Code R. § 110-10J-1

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

Section 110-10J-1 - General

1.1. Scope. -- This rule provides guidance relating to the disclosure and regulation of tax shelters created to avoid paying state income taxes.

1.2. Authority. -- W. Va. Code §§ 11-10E-2 and 11-10-5.

1.3. Filing Date. -- May 3, 2007.

1.4. Effective Date. -- June 1, 2007.

W. Va. Code R. § 110-10J-1