W. Va. Code R. § 110-21H-1

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

Section 110-21H-1 - General

1.1. Scope. -- This legislative rule addresses implementation of the income tax credits for property taxes paid by certain taxpayers.

1.2. Authority. -- W. Va. Code §§29A-2-6(c) and 11-13MM-6.

1.3. Filing Date. -- April 30, 2024.

1.4. Effective Date. -- April 30, 2024.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect after August 1, 2029.

W. Va. Code R. § 110-21H-1