W. Va. Code R. § 110-15-1
General
1.1. Scope. -- These legislative regulations explain and clarify both the West Virginia consumers sales and service tax, in W. Va. Code §11-15-1 et seq., and the West Virginia Use Tax, in W. Va. Code §11-15A-1 et seq. in light of the legislative intent that such tax laws be construed and applied, whenever possible, as complementary laws.
1.2. Authority. -- W. Va. Code §11-10-5.
1.3. Filing Date. -- July 13, 1993.
1.4. Effective Date. -- July 15, 1993.
Amendment history
7/15/1993
Source: view the official text
Nearby sections (25 sections)
- 110-14B-2 · Definitions
- 110-14B-3 · Registration of Motor Carriers
- 110-14B-4 · Change of Issuance Dates for Identification Markers…
- 110-14B-5 · Exchange of Information
- 110-14B-6 · All Interstate Motor Carriers Doing Business In West…
- 110-14C-1 · General
- 110-14C-2 · Definitions
- 110-14C-3 · Motor Fuel Excise Tax
- 110-14C-4 · Determination of the average wholesale price of motor fuel
- 110-14C-5 · Licensure; Bond
- 110-14C-7 · Floorstocks
- 110-14C-8 · Refunds
- 110-15-1 · General
- 110-15-2 · Definitions
- 110-15-3 · Imposition of Tax; Rates; Tax Base
- 110-15-4 · Collection of Tax; Accrual; Liabilities
- 110-15-4a · Liability of Officers of Corporation
- 110-15-4b · Priority of Tax in Distributions of Property and Estates
- 110-15-5 · Remittance of Tax
- 110-15-6 · Taking Exemption Certificate, Material Purchase Certificate…
- 110-15-7 · Tax Computed on Gross Proceeds or Gross Value of Tangible…
- 110-15-8 · Furnishing of Services Included; Exceptions
- 110-15-8a · Contracting Services
- 110-15-8b · Nonresident Contractors - Registration, Bond, etc. Required
- 110-15-8c · Transition rules for elimination of exemption for materials…