West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13J - Tax Credit For Qualified Agricultural Equipment
Section 110-13J-1 - General
Universal Citation: 110 WV Code of State Rules 110-13J-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This legislative rule implements W. Va. Code ''11-13K-1 et seq. 11-13K-5 requires the Tax Commissioner to propose legislative rules for certification of qualified agricultural equipment and for administration of the tax credit for purchases of the equipment.
1.2. Authority. -- W. Va. Code '11-13K-5.
1.3. Filing Date. -- May 14, 1997.
1.4. Effective Date. -- June 1, 1997.
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