West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-21A-10
Legislative, interpretive, and procedural rules
Official textcode.wvlegislature.gov
The Tax Commissioner may propose for promulgation pursuant to the provisions of §29A-3-1 et seq. of this code such legislative, interpretive, and procedural rules as may be necessary to carry out the purposes of this article including, but not limited to, rules to determine the West Virginia share of federal audit adjustments.
Source: view the official text
In this chapter (40 sections)
- 11-21-87 · 11-21-87
- 11-21-88 · 11-21-88
- 11-21-89 · 11-21-89
- 11-21-90 · 11-21-90
- 11-21-91 · 11-21-91
- 11-21-92 · 11-21-92
- 11-21-93 · Personal income tax reserve fund
- 11-21-94 · Effective date; severability
- 11-21-94A · Effective date
- 11-21-95 · General procedure and administration
- 11-21-97 · Tax credit for employers providing child care for employees
- 11-21A-1 · Definitions
- 11-21A-2 · Reporting adjustments to federal taxable income – General…
- 11-21A-3 · Reporting federal adjustments — partnership level audit and…
- 11-21A-4 · De minimis exception
- 11-21A-5 · Assessments of additional West Virginia tax, interest, and…
- 11-21A-6 · Estimated West Virginia tax payments during course of…
- 11-21A-7 · Claims for refund or credits of West Virginia tax arising…
- 11-21A-8 · Scope of adjustments and extensions of time
- 11-21A-9 · Effective date
- 11-21A-10 · Legislative, interpretive, and procedural rules
- 11-21A-11 · General procedure and administration
- 11-21A-12 · Crimes and penalties
- 11-22-1 · Definitions
- 11-22-2 · Rate of tax; when and by whom payable; additional county tax;…
- 11-22-3 · Payment from proceeds of judicial sale
- 11-22-4 · Documentary stamps; affixing; cancellation; declaration of…
- 11-22-5 · Commissioner to provide for sale of stamps; rules and…
- 11-22-6 · Duties of clerk; declaration of consideration or value;…
- 11-22-7 · Failure to affix stamps
- 11-22-8 · Penalty for recording without documentary stamp; effect
- 11-22-9 · Unlawful acts; penalty
- 11-22-10 · Erroneous collections; refund
- 11-23-1 · Legislative finding
- 11-23-2 · Short title; arrangement of sections or portions thereof
- 11-23-3 · Meaning of terms; specific terms defined
- 11-23-3A · Meaning of terms; general rule
- 11-23-4 · Tax base determined
- 11-23-5 · Apportionment of tax base
- 11-23-5A · Special apportionment rules - financial organizations