West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06 - Pollution Control Facilities
Section 110-6-1 - General

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- This rule establishes general operating procedures for the tax treatment of pollution control facilities.

1.2. Authority. -- W. Va. Code § 11-6A-4.

1.3. Filing Date. -- April 4, 2002.

1.4. Effective Date. -- May 1, 2002.

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