West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10L - Claiming Tax Refund or Credit
Section 110-10L-1 - General
Universal Citation: 110 WV Code of State Rules 110-10L-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 filing a claim for a refund or credit as provided in W. Va. Code § 11-10-14.
1.2. Authority. -- W. Va. Code §§ 11-10-5 and 39A-3-2.
1.3. Filing Date. -December 23, 2015
1.4. Effective Date -- January 25, 2015
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