West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13II - High-Wage Growth Business Tax Credit
Section 110-13II-1 - General

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

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

1.1. Scope. -- This legislative rule explains and implements the Tax Commissioner's responsibilities under the High-Wage Growth Business Tax Credit enacted in H. B. 4558, which was effective June 5, 2020.

1.2. Authority. -- W. Va. Code § 11-10-5 and § 11-13II-5.

1.3. Filing Date. -- April 13, 2021.

1.4. Effective Date. -- April 13, 2021.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2026.

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