W. Va. Code R. § 110-41-2

Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-41-2 - Definitions
2.1. Unless the context in which a term is used clearly requires a different meaning, the definitions contained in W. Va. Code § 11-14C-1et seq. apply to this rule.
2.2. "Taxpayer," for the purposes of this rule, means the operator, owner or entity operating one or more railroad diesel locomotives which operate in whole or in part in West Virginia.
2.3. "Qualified taxpayer," for purposes of this rule, means a taxpayer who has properly and timely filed its quarterly report and payment electronically on WV/MFT-USE. The qualified taxpayer must have a current business registration certificate issued by the West Virginia State Tax Department.

W. Va. Code R. § 110-41-2