W. Va. Code R. § 110-29-1

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

Section 110-29-1 - General

1.1. Scope. - This legislative rule sets forth the procedures and requirements for administration of the special reclamation tax credit as authorized by W. Va. Code § 22-3-11(g)(2)(A).

1.2. Authority. -West Virginia Code §§ 22-3-11(h).

1.3. Filing Date. -

1.4. Effective Date. -

1.5. Applicability. - The special reclamation tax credit is available to qualified operators for taxable years beginning on or after July 12, 2013.

W. Va. Code R. § 110-29-1