W. Va. Code R. § 110-41-1

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

Section 110-41-1 - General

1.1. Scope. -- This procedural rule sets forth the procedure the State Tax Department will use in administering W. Va. Code § 11-14C-9(d)(10), applicable to certain entities operating railroad diesel locomotives in West Virginia. The rule includes requirements to report the variable rate portion of the motor fuel tax, pay the tax, and apply for the refundable exemption within the aggregate cap of $4,300,000. This procedural rule also sets forth the prerequisites and requirements for requesting the credit under W. Va. Code § 11-15A-10a.

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

1.3. Filing Date. -- November 29, 2018.

1.4. Effective Date. - December 31, 2018.

W. Va. Code R. § 110-41-1