West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10E - Tax Shelter Voluntary Compliance Program
Section 110-10E-1 - General
Universal Citation: 110 WV Code of State Rules 110-10E-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope -- This rule provides the guidelines the Tax Commissioner believes to be necessary to implement portions of the West Virginia Tax Shelter Voluntary Compliance Act of 2006, W. Va. Code § 11-10E-1 et seq., as enacted by passage of House Bill 4630, in effect July 1, 2006.
1.2. Authority. -- W. Va. Code § 11-10E-2(b).
1.3. Filing Date. -- July 26, 2006.
1.4. Effective Date. -- August 26, 2006.
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