West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13KK - West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers
Section 110-13KK-14 - Crimes and penalties
Universal Citation: 110 WV Code of State Rules 110-13KK-14
Current through Register Vol. XLI, No. 38, September 20, 2024
Each provision of the "West Virginia Tax Crimes and Penalties Act" set forth in W. Va. Code § 11-9-1, et seq., applies to the tax credit allowed by § 11-13KK-1, et seq., and this rule with like effect as if that act were applicable only to the tax credit set forth in W. Va. Code § 11-13KK-1, et seq., and this rule and were set forth in extenso in W. Va. Code §11-13KK-1, et seq., and this rule.
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