West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13A - Severance Tax
Section 110-13A-22 - Short Taxable Year
Universal Citation: 110 WV Code of State Rules 110-13A-22
Current through Register Vol. XLI, No. 38, September 20, 2024
22.1. Short Taxable Year. -- If the taxpayer's taxable year under W. Va. Code '11-13A-1 et seq. is on any basis other than the State's fiscal year, then the taxpayer's first taxable year for the severance taxes shall be a short taxable year and shall cover the period beginning the first day of July, one thousand nine hundred eighty-seven, and ending with the taxpayer's then current fiscal or tax year for federal income tax purposes.
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