West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10D - Use and Acceptance of Electronic Records
Section 110-10D-1 - General
Universal Citation: 110 WV Code of State Rules 110-10D-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This procedural rule sets forth the practice and procedure established by the West Virginia State Tax Department for the use and acceptance of electronic records and electronic records that require the signature of an authorized person.
1.2. Authority. -- W. Va. Code §§ 11-10-5, and 11-10-5z(b) and 39A-3-2.
1.3. Filing Date. -- December 23, 2015
1.4. Effective Date. --January 25, 2015
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