West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21B - Citizen Tax Credit for Property Taxes Paid
Section 110-21B-1 - General

Universal Citation: 110 WV Code of State Rules 110-21B-1

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

1.1. Scope. -- This rule provides necessary guidance on implementing the personal income tax credit available to certain citizens, as provided in W. Va. Code §11-21-21.

1.2. Authority. -- W. Va. Code §11-21-21(c).

1.3. Filing Date. -- April 30, 2024.

1.4. Effective Date. -- April 30, 2024.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2029.

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