W. Va. Code R. § 110-23-1

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

Section 110-23-1 - General

1.1. Scope. -- These legislative regulations explain and clarify the West Virginia Business Franchise Tax set forth at W. Va. Code '11-23-1 et seq.

1.2. Authority. -- W. Va. Code '11-10-5.

1.3. Filing date. -- April 15, 1992.

1.5. Effective date. -- April 15, 1992.

W. Va. Code R. § 110-23-1