West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-22 - Property Transfer Tax
Section 110-22-1 - General

Universal Citation: 110 WV Code of State Rules 110-22-1

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

1.1. Scope. -- These regulations establish general operating procedures for the Property Transfer Tax.

1.2. Authority. -- W. Va. Code §§ 11-10-5 and 11-22-5.

1.3. Filing Date. -- April 24, 2023.

1.4. Effective Date. -- April 24, 2023.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2028.

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.
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