West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-24 - Corporation Net Income Tax
Section 110-24-1 - General

Universal Citation: 110 WV Code of State Rules 110-24-1

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

1.1. Scope. -- This legislative rule is intended to explain and clarify the West Virginia Corporation Net Income Tax as set forth in W. Va. Code §§ 11-24-1, et seq.

1.2. Authority. -- W. Va. Code §§ 29A-3-1, et seq., 11-10-5.

1.3. Filing date. -- July 1, 2022.

1.4 Effective date. -- July 1, 2022.

1.5 Sunset Provision. -- This rule shall terminate and have no further force or effect on August 1, 2027.

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