West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13AA - Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes
Section 110-13AA-2 - Interpretive Note

This procedural rule shall be read in pari materia with the Severance Tax Legislative Rule (110 C.S.R 13A) previously promulgated by the Tax Commissioner. The definitions, policies and procedures provided in 110 C.S.R. 13A are equally applicable to this procedural rule. Should there be any inconsistency between the promulgated legislative rule and this procedural rule, the legislative rule shall control, except to the extent the legislative rule does not reflect an amendment to the Severance Tax laws which is addressed in this or another procedural rule promulgated by the Tax Commissioner as provided in W. Va. Code § 29A-3-1 et seq.