W. Va. Code R. § 110-13A-22

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

Section 110-13A-22 - Short Taxable Year

22.1. Short Taxable Year. -- If the taxpayer's taxable year under W. Va. Code '11-13A-1 et seq. is on any basis other than the State's fiscal year, then the taxpayer's first taxable year for the severance taxes shall be a short taxable year and shall cover the period beginning the first day of July, one thousand nine hundred eighty-seven, and ending with the taxpayer's then current fiscal or tax year for federal income tax purposes.