West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes
Section 110-12D-1 - General

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- This legislative rule explains and clarifies application of W. Va. Code § 11-12-5, relating to the suspension, cancellation, or refusal to renew, or issue, a business registration certificate.

1.2. Authority. -- W. Va. Code §§ 11-10-5 and 11-12-5(b)(3).

1.3. Filing Date. -- April 11, 2006

1.4. Effective Date. -- May 1, 2006.

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