W. Va. Code R. § 110-39-1
General
1.1. Scope. -- This rule sets forth the procedures established by the West Virginia State Tax Department for the electronic filing of returns and payments for the special district excise tax.
1.2. Authority. -- W. Va. Code §7-22-12, §8-38-12 and §11-10-5.
1.3. Filing Date. -- June 1, 2009.
1.4. Effective Date. -- June 1, 2009.
Amendment history
6/1/2009
Source: view the official text
Nearby sections (25 sections)
- 110-37-18 · Obtaining License Fraudulently; Penalties
- 110-37-19 · Violation of Provisions; Penalties
- 110-37-20 · Proceeds of State Fair
- 110-37-21 · State Fair
- 110-37-22 · Administration
- 110-37-23 · Filing of Reports
- 110-37-24 · Filing of Copy of License
- 110-37-25 · County Option Election
- 110-37-26 · Prohibited Acts
- 110-37-26a · Smoking and Nonsmoking Sections
- 110-37-27 · Restriction on Use of Raffle Equipment
- 110-37-28 · Requirement for a Registration Statement
- 110-39-1 · General
- 110-39-2 · Tax Types Covered
- 110-39-3 · Electronic filing of returns
- 110-39-4 · Electronic payment of tax
- 110-39-5 · Information sharing
- 110-40 · Withholding or Denial of Personal Income Tax Refunds from…
- 110-41-1 · General
- 110-41-2 · Definitions
- 110-41-3 · The refundable exemption from the variable rate component…
- 110-41-4 · Reporting, payment, and application for refund: due dates,…
- 110-41-5 · Application for credit for sales tax liability paid to…
- 110-41-6 · Record keeping and audits
- 110-42-1 · General