W. Va. Code R. § 110-39-1

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

Section 110-39-1 - General

1.1. Scope. -- This rule sets forth the procedures established by the West Virginia State Tax Department for the electronic filing of returns and payments for the special district excise tax.

1.2. Authority. -- W. Va. Code § 7-22-12, § 8-38-12 and § 11-10-5.

1.3. Filing Date. -- June 1, 2009.

1.4. Effective Date. -- June 1, 2009.

W. Va. Code R. § 110-39-1