West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13N - Tax Credits For New Steel, Aluminum And Polymer Manufacturing Operations
Section 110-13N-1 - General

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

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

1.1. Scope. -- This legislative rule supplements W. Va. Code ''11-13N-1 et seq., (Tax Credit for New Steel Manufacturing Operations) and 11-13O-1 et seq. (Tax Credit for New Aluminum or Polymer Manufacturing Operations) which require the Tax Commissioner to prescribe a method for apportionment of the credit available between a predecessor and a successor taxpayer with different taxable years upon occurrence of a merger and which authorize the Tax Commissioner to prescribe any other rules necessary to claim the credit.

1.2. Authority. -- W. Va. Code ''11-13N-7, 8 and 10, and 11_13O-7, 8 and 10.

1.3. Filing Date. -- April 6, 1999.

1.4. Effective Date. -- May 1, 1999.

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