W. Va. Code R. § 110-41-2
Definitions
2.1. Unless the context in which a term is used clearly requires a different meaning, the definitions contained in W. Va. Code §11-14C-1 et seq. apply to this rule.
2.2. “Taxpayer,” for the purposes of this rule, means the operator, owner or entity operating one or more railroad diesel locomotives which operate in whole or in part in West Virginia.
2.3. “Qualified taxpayer,” for purposes of this rule, means a taxpayer who has properly and timely filed its quarterly report and payment electronically on WV/MFT-USE. The qualified taxpayer must have a current business registration certificate issued by the West Virginia State Tax Department.
Amendment history
12/31/2018
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-42-8 · Certification of Eligibles