West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06A - Solid Waste Assessment Fee
Section 110-6A-4a - Additional Interim Fee
Current through Register Vol. XLI, No. 38, September 20, 2024
4a.1. Imposition and Rate. -- Effective July 1, 1989 in addition to that fee imposed pursuant to W. Va. Code '20-5F-5a, a solid waste assessment interim fee, imposed pursuant to W. Va. Code '20-9-12c, of one dollar per ton, or part thereof, shall be collected at the time solid waste is disposed of in West Virginia.
4a.2. Collection. -- The solid waste assessment interim fee imposed pursuant to W. Va. Code '20-9-12c is to be collected by the operator of the solid waste disposal facility from persons disposing of solid waste. The collection of this additional tax shall be subject to the same provisions as are applicable to the solid waste assessment fee which are provided elsewhere in these regulations.