W. Va. Code R. § 110-13-1
General
1.1. Scope. -- This legislative rule explains and clarifies the West Virginia Business and Occupation Tax, W. Va. Code §11-13-1 et seq. This legislative rule is intended to repeal and reenact Tax Department, Business and Occupation Tax Rule, 110 C.S.R. 13.
1.2. Authority. -- W. Va. Code §§11-10-5 and 29A-3-15.
1.3. Filing Date. -- April 17, 1996.
1.4. Effective Date. -- May 1, 1996.
Amendment history
5/1/1996
Source: view the official text
Nearby sections (25 sections)
- 110-12D-5 · Engaging in Business Activity Without a Current Business…
- 110-12D-6 · Time for Which Business Registration Certificate is Issued
- 110-12D-7 · When Business with Current Business Registration…
- 110-12D-8 · Cancellation or Suspension of a Business Registration…
- 110-12D-9 · Property Tax Year and Collection of Property Taxes
- 110-12D-10 · Property Tax Returns and Reports
- 110-12D-11 · Identification of Delinquent Taxpayers by County Sheriff;…
- 110-12D-12 · Delinquent Taxpayer Pursuing Bankruptcy or Otherwise Out…
- 110-12D-13 · Procedure After Tax Commissioner Receives Notification;…
- 110-12D-14 · Appeals; Hearing on Decision to Suspend, Revoke, Not…
- 110-12D-15 · Application of Tax Commissioners Decision; Multiple…
- 110-12D-16 · Participation by County Sheriff and Prosecuting Attorney…
- 110-13-1 · General
- 110-13-1a · Definitions
- 110-13-2d · Public Service or Utility Business
- 110-13-2e · Business of Gas Storage; Effective Date
- 110-13-2m · Business Of Generating Or Producing Electric Power;…
- 110-13-3 · Exemptions
- 110-13-3a · Reserved For Future Use
- 110-13-3b · Reserved For Future Use
- 110-13-4 · Computation of Tax; Payment
- 110-13-5 · Return and Remittance by Taxpayer
- 110-13-9 · Tax Year and Method of Accounting
- 110-13-27 · General Procedure and Administration
- 110-13A-1 · General