West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06 - Pollution Control Facilities
Section 110-6-7 - Annual List of Eligible Facility Items

7.1. The tax commissioner, annually before July tenth, shall prepare a list of apparatus, equipment and components which as of that date are considered to be eligible for salvage treatment under provisions of W. Va. Code § 11-6A-1 et seq. and this rule. The list shall be revised annually to include items made eligible by administrative or judicial decision subsequent to the most recent July tenth list date. This list shall be considered to be a listing of items contemplated for pollution control facility treatment as authorized in Section 4.1 of this rule.