West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06 - Pollution Control Facilities
Section 110-6-3 - Statement of Pollution Control Facilities Tax Treatment
Universal Citation: 110 WV Code of State Rules 110-6-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Pollution control facilities are required for the protection and benefit of the environment and the general welfare of the public. However, pollution control facilities are considered to be nonproductive, to not add to the economic value of a business enterprise, and to have no market value after installation in excess of salvage value.
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