W. Va. Code R. § 110-10L-1
General
1.1. Scope. -- This procedural rule sets forth the practice and procedure established by the West Virginia State Tax Department for filing a claim for a refund or credit as provided in W. Va. Code §11-10-14.
1.2. Authority. -- W. Va. Code §§11-10-5 and 39A-3-2.
1.3. Filing Date. – December 23, 2015.
1.4. Effective Date -- January 25, 2016.
Amendment history
1/25/2016
Source: view the official text
Nearby sections (25 sections)
- 110-10G-4 · Conciliation
- 110-10G-5 · Confidentiality
- 110-10J-1 · General
- 110-10J-3 · Definitions
- 110-10J-4 · Reportable Transactions
- 110-10J-5 · Participation in a Reportable Transaction
- 110-10J-6 · Registration of Tax Shelters
- 110-10J-8 · Penalties
- 110-10K-1 · General
- 110-10K-2 · Introduction
- 110-10K-3 · Definitions
- 110-10K-4 · Order of Remittance
- 110-10L-1 · General
- 110-10L-2 · Definitions
- 110-10L-3 · Refunds or Credits of Overpayments
- 110-10L-4 · Method for Claiming Refunds of Tax, Credit Against Other…
- 110-10L-5 · Electronic Filing Required For Certain Claims
- 110-10L-6 · Documents Supporting Claim for Refund or Credit
- 110-10L-7 · Overlapping, Conflicting, Redundant, Partially Redundant,…
- 110-12B-1 · General
- 110-12B-2 · Definitions
- 110-12B-3 · Registration of Transient Vendors
- 110-12B-4 · Transient Vendor Certificates
- 110-12B-5 · Notice provided by Certificate
- 110-12B-6 · Bond of Transient Vendors