W. Va. Code R. § 110-12B-1

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

Section 110-12B-1 - General

1.1. Scope. -- These regulations establish the procedure to be followed by the Tax Commissioner in instituting forfeiture proceedings against the property of a transient vendor, as that term is defined in W. Va. Code '11-12-2, who fails on demand to exhibit a valid business registration certificate as required by W. Va. '11-12-1 et seq.

1.2. Authority. -- W. Va. Code '29A-3-9 and '11-12-24.

1.3. Filing Date. -- May 13, 1987

1.4. Effective Date. -- May 13, 1987

W. Va. Code R. § 110-12B-1