W. Va. Code R. § 110-12D-6
Current through Register Vol. XLI, No. 50, December 13, 2024
Except for short years resulting from an initial or reestablished registration commencing on a date other than the first day of July, the period for which a business registration certificate is issued begins on the first day of July and expires twenty-four months later on the thirtieth day of June, unless the certificate expires before that day because it is revoked by the Tax Commissioner, for one or more of the reasons set forth in W. Va. Code § 11-12-5, or the certificate expires sooner by operation of law for one or more of the reasons set forth in W. Va. Code § 11-12-6.
W. Va. Code R. § 110-12D-6