W. Va. Code R. § 110-50C-1
General
1.1. Scope. -- This legislative rule authorizes certain information to be exchanged pursuant to a written interagency agreement between the Commissioner of the Tax Division of the Department of Revenue and the Secretary of the Department of Commerce, the Director of the Division of Forestry of the Department of Commerce, the Commissioners of the Public Service Commission, the Secretary of the Department of Environmental Protection, the Commissioner of the Alcohol Beverage Control Administration of the Department of Revenue, the Commissioner of the Division of Labor of the Department of Commerce, the Commissioner of the Insurance Commission of the Department of Revenue, the Commissioner of the Division of Motor Vehicles of the Department of Transportation, the Executive Director of Workforce West Virginia (Formerly the Bureau of Employment Programs), the Office of the Governor, the Director of the West Virginia Lottery, and, the State Fire Marshal, and the West Virginia Council for Community and Technical College Education.
1.2. Authority. -- This legislative rule is promulgated under authority of W. Va. Code §§11-10-5 and 5s; §§60-9-5(a) and 8(a); §21-1B-3; §29A-1-1 et seq.; and, §47-25-1 et seq.
1.3. Filing Date. -- May 13, 2025.
1.4. Effective Date. -- May 13, 2025.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2030.
Amendment history
5/13/2025
Source: view the official text
Nearby sections (25 sections)
- 110-43-1 · General
- 110-43-2 · Definitions
- 110-43-3 · Valuation of certain wireless technology property
- 110-43-4 · Property tax returns
- 110-43-5 · Appeals
- 110-43-6 · County assessors may not value cell towers valued by Board…
- 110-49-1 · General
- 110-49-2 · Definitions
- 110-49-3 · Tax Base
- 110-49-4 · Collection of tax
- 110-49-5 · Remittance to Tax Commissioner
- 110-49-6 · Quarterly Distribution of Collections
- 110-50C-1 · General
- 110-50C-2 · Purposes
- 110-50C-3 · Disclosure of Certain Information Authorized
- 110-50C-4 · Consolidation of Rules
- 110-50C-5 · Publication
- 110-50G-1 · General
- 110-50G-2 · Purpose
- 110-50G-3 · Disclosure of Certain Information Authorized
- 110-99-1 · General
- 110-99-2 · Definitions
- 110-99-3 · Imposition of Tax
- 110-99-4 · Administration of Tax
- 110-99-5 · Record-Keeping Requirement