West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13 - Business And Occupational Tax
Section 110-13-1 - General

Universal Citation: 110 WV Code of State Rules 110-13-1

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

1.1. Scope. -- This legislative rule explains and clarifies the West Virginia Business and Occupation Tax, W. Va. Code '11-13-1 et seq. This legislative rule is intended to repeal and reenact Tax Department, Business and Occupation Tax Rule, 110 C.S.R. 13.

1.2. Authority. -- W. Va. Code ''11-10-5 and 29A-3-15.

1.3. Filing Date. -- April 17, 1996.

1.4. Effective Date. -- May 1, 1996.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.