West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13Q - Commercial Patent Incentives Tax Credit
Section 110-13Q-1 - General
Universal Citation: 110 WV Code of State Rules 110-13Q-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This Legislative Rule is promulgated to provide for the general administration of the Commercial Patent Incentives Tax Act, W. Va. Code §§ 11-13AA-1, et seq. This Rule carries out the policy and purposes of the Statute, provides necessary clarification of the provisions of the Statute, and provides for the general administration of the Statute.
1.2. Authority. -- W. Va. Code §§ 11-13AA-10, 11-10-5 and 11-10-5d(f).
1.3. Filing Date. -- April 13, 2012.
1.4. Effective Date. -- May 1, 2012.
1.5. Citation. -- This Legislative Rule may be cited as §110CSR13Q.
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
