Current through Register Vol. XLI, No. 50, December 13, 2024
Section 117-5-1 - General1.1. Scope. -- This Legislative Rule is promulgated to provide for the general administration of the High-Growth Business Investment Tax Credit, W. Va. Code § 11-13U-1 et seq. This Rule carries out the policy and purposes of the Statute, provides necessary clarification of the provisions of the Statute, and provides for the general administration of the Statute.1.2. Authority. -- W. Va. Code § 11-13U-9.1.3. Filing Date. -- June 1, 2005.1.4. Effective Date. -- July 1, 2005.1.5. Citation. -- This Legislative Rule may be cited as §117 C.S.R., Series 5, 117-5-1, et seq., (2005).