West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12B - Registration Of Transient Vendors
Section 110-12B-1 - General
Universal Citation: 110 WV Code of State Rules 110-12B-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- These regulations establish the procedure to be followed by the Tax Commissioner in instituting forfeiture proceedings against the property of a transient vendor, as that term is defined in W. Va. Code '11-12-2, who fails on demand to exhibit a valid business registration certificate as required by W. Va. '11-12-1 et seq.
1.2. Authority. -- W. Va. Code '29A-3-9 and '11-12-24.
1.3. Filing Date. -- May 13, 1987
1.4. Effective Date. -- May 13, 1987
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