W. Va. Code R. § 110-13M-1

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

Section 110-13M-1 - General

1.1. Scope. -- This legislative rule supplements W. Va. Code '11-13M-1 et seq., which requires the Tax Commissioner to prescribe a method for apportionment of the credit available between a predecessor and a successor taxpayer with different taxable years upon occurrence of a merger and authorizes the Tax Commissioner to prescribe any other rules necessary to claim the credit.

1.2. Authority. -- W. Va. Code ''11-13M-7, 8 and 10.

1.3. Filing Date. -- April 6, 1999.

1.4. Effective Date. -- May 1, 1999.

W. Va. Code R. § 110-13M-1