W. Va. Code R. § 110-13Q-1

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

Section 110-13Q-1 - General

1.1. Scope. -- This Legislative Rule is promulgated to provide for the general administration of the Commercial Patent Incentives Tax Act, W. Va. Code §§ 11-13AA-1, et seq. This Rule carries out the policy and purposes of the Statute, provides necessary clarification of the provisions of the Statute, and provides for the general administration of the Statute.

1.2. Authority. -- W. Va. Code §§ 11-13AA-10, 11-10-5 and 11-10-5d(f).

1.3. Filing Date. -- April 13, 2012.

1.4. Effective Date. -- May 1, 2012.

1.5. Citation. -- This Legislative Rule may be cited as §110CSR13Q.

W. Va. Code R. § 110-13Q-1