West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12A - Annual Tax On Incomes Of Certain Carriers
Section 110-12A-1 - General
Universal Citation: 110 WV Code of State Rules 110-12A-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- These regulations are an explanation and clarification of the West Virginia annual tax on incomes of certain carriers, W. Va. Code '11-12A-1 et. seq.
1.2. Authority. -- W. Va. Code '11-10-5a.
1.3. Filing Date. -- August 1, 1973.
1.4. Effective Date. -- January 1, 1974.
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