W. Va. Code R. § 110-41-1
General
1.1. Scope. -- This procedural rule sets forth the procedure the State Tax Department will use in administering W. Va. Code §11-14C-9(d)(10), applicable to certain entities operating railroad diesel locomotives in West Virginia. The rule includes requirements to report the variable rate portion of the motor fuel tax, pay the tax, and apply for the refundable exemption within the aggregate cap of $4,300,000. This procedural rule also sets forth the prerequisites and requirements for requesting the credit under W. Va. Code §11-15A-10a.
1.2. Authority. -- W. Va. Code §11-10-5.
1.3. Filing Date. -- November 29, 2018.
1.4. Effective Date. – December 31, 2018.
Amendment history
12/31/2018
Source: view the official text
Nearby sections (25 sections)
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- 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
- 110-42-2 · Preamble
- 110-42-3 · Definitions
- 110-42-4 · Classification Plans
- 110-42-5 · Pay Plan and Salary Administration
- 110-42-6 · Applications and Examinations
- 110-42-7 · Registers