W. Va. Code R. § 110-26-1

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

Section 110-26-1 - General

1.1. Scope. -- These regulations explain and clarify the West Virginia Municipal Business and Occupation Tax, W. Va. Code '8-13-5. The regulations provide municipalities with guidance as to how the municipal business and occupation tax is to be administered.

1.2. Authority. -- W. Va. Code ''8-13-5 and W. Va. Code 11-10-5.

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

1.4. Effective Date. -- April 15, 1992.

W. Va. Code R. § 110-26-1