W. Va. Code R. § 110-13-1

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

Section 110-13-1 - General

1.1. Scope. -- This legislative rule explains and clarifies the West Virginia Business and Occupation Tax, W. Va. Code '11-13-1 et seq. This legislative rule is intended to repeal and reenact Tax Department, Business and Occupation Tax Rule, 110 C.S.R. 13.

1.2. Authority. -- W. Va. Code ''11-10-5 and 29A-3-15.

1.3. Filing Date. -- April 17, 1996.

1.4. Effective Date. -- May 1, 1996.

W. Va. Code R. § 110-13-1