W. Va. Code R. § 110-50C-4
Consolidation of Rules
4.1. Previously promulgated Legislative Rule 110-50A (Department of Environmental Protection), effective date May 1, 1995, has been consolidated into this rule to promote efficiency and to facilitate the exchange of information in addition to that information provided to the Division of Environmental Protection pursuant to the existing information exchange agreement authorized by Section 9 of the Solid Waste Assessment Fee Regulations, 110 C.S.R. 6A.
4.2. Previously promulgated Legislative Rule 110-50B (Alcohol Beverage Control Administration), effective date May 1, 2001, has been consolidated into this rule to promote efficiency.
4.3. Previously promulgated Legislative Rule 110-50D (Division of Labor, Office of the Insurance Commissioner, Division of Motor Vehicles, and WorkForce (formerly the Bureau of Employment Programs)), effective date May 1, 2008, has been consolidated into this rule to promote efficiency. Additionally, W. Va. Code §21-1B-3 authorizes the Labor Commissioner, or his or her designated representative, to access information maintained by any other State agency (including the Tax Department) for the limited purpose of confirming the validity of a worker’s legal status or authorization to work.
4.4. Previously promulgated Legislative Rule 110-50E (Lottery), effective date June 1, 2011, has been consolidated into this rule to promote efficiency.
4.5. Previously promulgated Legislative Rule 110-50F (State Fire Marshal), effective date June 1, 2011, has been consolidated into this rule to promote efficiency and to facilitate the exchange of information between the State Tax Commissioner and the State Fire Marshal who are jointly responsible for administering and enforcing the provisions of W. Va. Code §47-25-1 et seq., the Reduced Cigarette Ignition Propensity Standards and Fire Prevention Act (“the Act”).
Amendment history
5/13/2025
Source: view the official text
Nearby sections (23 sections)
- 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
- 110-99-6 · Violations and Penalties