W. Va. Code R. § 110-10L-1

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

Section 110-10L-1 - General

1.1. Scope. -- This procedural rule sets forth the practice and procedure established by the West Virginia State Tax Department for filing a claim for a refund or credit as provided in W. Va. Code § 11-10-14.

1.2. Authority. -- W. Va. Code §§ 11-10-5 and 39A-3-2.

1.3. Filing Date. -December 23, 2015

1.4. Effective Date -- January 25, 2015

W. Va. Code R. § 110-10L-1