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-7 - Records
Current through Register Vol. XLI, No. 38, September 20, 2024
Each solid waste disposal facility shall keep complete and accurate records of the following:
7.1. The amount of solid waste received from each person disposing of solid waste at a solid waste disposal facility.
7.2. The amount of solid waste disposal assessment fee collected from each person disposing of solid waste at the facility.
7.3. The identity of each person disposing of solid waste at the facility including the name and address of the individual.
7.4. The license plate number of the vehicle carrying the solid waste.
7.5. A copy of the manifest or an affidavit from the generator or collector of the solid waste identifying the type of waste and its origin, unless the solid waste is residential solid waste disposed of by an individual not in the business of hauling or disposing of solid waste.
7.6. Any other records the Tax Commissioner or Director deem necessary.
