W. Va. Code R. § 110-49-5

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

Section 110-49-5 - Remittance to Tax Commissioner

5.1. In recognition of:

The experience, knowledge, and technical, and legal expertise of the Tax Department;

The computer and logistical systems currently operated and maintained by the Tax Department;

The auditing and revenue processing resources of the Tax Department; and

The obvious cost efficiency and operational efficiencies of placing administration of the tax imposed by §8-13-7, §60-3-9 d and §60-3A-21 of the West Virginia Code under the exclusive authority of the Tax Department.

The Legislature has determined that the preeminent interest of all municipal and county tax jurisdictions is best served by empowerment of the Tax Commissioner, by law, to hold, maintain and exercise sole authority to administer the tax imposed by §8-13-7, §60-3-9 d and §60-3A-21 of the West Virginia Code.

5.2. Accordingly, remittance of the tax imposed by §8-13-7, §60-3-9 d and §60-3A-21 of the West Virginia Code shall be made to the Tax Commissioner accompanied by return forms designed by the Tax Commissioner.

W. Va. Code R. § 110-49-5