West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-01B - Listing Of Interests In Natural Resources For Purposes Of 1st Statewide Reappraisal
Section 110-1B-1 - General
Universal Citation: 110 WV Code of State Rules 110-1B-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- These Emergency legislative regulations provide for the listing of interests in natural resources located under the surface, such listing to be on the return issued by the Tax Commissioner, and establishing penalties for those persons who fail to file the required return by April 15, 1985.
1.2. Authority. '-- 'W. Va. Code '11-1A-1(f) and 29A-3-15(d)
1.3. Filing Date. -- May 13, 1987
1.4. Effective Date. -- June 12, 1987
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