W. Va. Code R. § 110-1J-10
Annual reports of variables
10.1. The Tax Commissioner shall, on or before July 1 of each year, publish and file in the State Register an annual summary of the variables to be considered in arriving at the value of the specific oil or natural gas related property. Public comments shall be accepted until August 1 of each year with the final results filed in the State Register on or before September 1 of each year.
10.2. The published variables shall include, but not be limited to, information about the components of the capitalization rates and the safe harbor rates.
Amendment history
4/24/2023
Source: view the official text
Nearby sections (25 sections)
- 110-1I-2 · Introduction
- 110-1I-3 · Definitions
- 110-1I-4 · Valuation Methods
- 110-1J-1 · General
- 110-1J-2 · Introduction
- 110-1J-3 · Definitions
- 110-1J-4 · Methods of Valuation
- 110-1J-5 · Yield Capitalization Model
- 110-1J-6 · Gross proceeds
- 110-1J-7 · Actual Annual Operating Costs
- 110-1J-8 · Default method of valuation
- 110-1J-9 · Annual property returns
- 110-1J-10 · Annual reports of variables
- 110-1J-11 · Confidentiality
- 110-1K-1 · General
- 110-1K-2 · Introduction
- 110-1K-3 · Definitions
- 110-1K-4 · Valuation Methods
- 110-1K-5 · Severability
- 110-1M-1 · General
- 110-1M-2 · Definition
- 110-1M-3 · Situs
- 110-1M-4 · Valuation of Operating Public Utility Property (excluding…
- 110-1M-5 · Valuation of Interstate Commercial Motor Vehicles
- 110-1M-6 · Taxpayer Returns For All Public Utility Property Except…