West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21F - The Coal Severance Tax Rebate
- Section 110-21F-1 - General
- Section 110-21F-2 - Definitions
- Section 110-21F-3 - Rebate allowable
- Section 110-21F-4 - Eligibility to claim the coal severance tax rebate
- Section 110-21F-5 - Information required to determine amount of rebate allowable
- Section 110-21F-6 - Determining the qualified investment
- Section 110-21F-7 - Application for rebate required
- Section 110-21F-8 - Records Required for capital investment property
- Section 110-21F-9 - Transfer of qualified investment property to successors
- Section 110-21F-10 - Rebate carry back, carry forward, and transfer
- Section 110-21F-11 - Suspension of payment of rebate
- Section 110-21F-12 - Forfeiture of coal severance tax rebate
- Section 110-21F-13 - Recapture of rebate; recapture tax imposed
Current through Register Vol. XLI, No. 38, September 20, 2024
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