W. Va. Code R. § 110-13J-1

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

Section 110-13J-1 - General

1.1. Scope. -- This legislative rule implements W. Va. Code ''11-13K-1 et seq. 11-13K-5 requires the Tax Commissioner to propose legislative rules for certification of qualified agricultural equipment and for administration of the tax credit for purchases of the equipment.

1.2. Authority. -- W. Va. Code '11-13K-5.

1.3. Filing Date. -- May 14, 1997.

1.4. Effective Date. -- June 1, 1997.

W. Va. Code R. § 110-13J-1