Legislative rules

# (a)

The Tax Commissioner shall propose for promulgation rules pursuant to §29A-3-1 et seq . of this code as may be necessary to carry out the purposes of this article.

# (b)

The Secretary of the West Virginia Department of Economic Development may propose for promulgation rules pursuant to §29A-3-1 et seq . of this code as may be necessary to carry out the purposes of this article.

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In this chapter (40 sections)

11-13V-7 · Periodic installment payments of taxes imposed by this…
11-13V-8 · Extension of time for filing returns
11-13V-9 · Extension of time for paying tax
11-13V-10 · Place for filing returns or other documents
11-13V-11 · Time and place for paying tax shown on returns
11-13V-12 · Signing of returns and other documents
11-13V-13 · Bond of taxpayer may be required
11-13V-14 · Collection of tax; agreement for processor to pay tax due…
11-13V-15 · Records
11-13V-16 · General procedure and administration
11-13V-17 · Crimes and penalties
11-13W-1 · Tax credits for apprenticeship training in construction…
11-13X-1 · Short title
11-13X-2 · Legislative findings and purpose
11-13X-3 · Definitions
11-13X-4 · Creation of the tax credit
11-13X-5 · Amount of credit allowed; limitation of the credits
11-13X-6 · Requirements for credit
11-13X-7 · Application of credit to state taxes
11-13X-8 · Uses of credit; unused credit; carry forward; carry back…
11-13X-9 · Legislative rules
11-13X-10 · Burden of proof
11-13X-11 · Tax credit review and accountability
11-13X-12 · Economic development; utilization of state locations,…
11-13X-13 · Effective date, elimination of film tax credits,…
11-13Y-1 · Short title
11-13Y-2 · Definitions
11-13Y-3 · Eligibility for tax credits; creation of the credit
11-13Y-4 · Amount of credit allowed
11-13Y-5 · Application of annual credit allowance
11-13Y-6 · Availability of credit to successors
11-13Y-7 · Credit recapture; interest; penalties; additions to tax;…
11-13Y-8 · Report on credit
11-13Y-9 · Effective date
11-13Z-1 · Amount of credit
11-13Z-2 · Restrictions
11-13Z-3 · Carryover credit allowed; Tax Commissioner to promulgate…
11-14-1 · Short title; arrangement of sections or portions of article
11-14-2 · Definitions
11-14-3 · Imposition of tax

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