Chapter 110

110-01 Tax Map Sales The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7688 The SOS document metadata indicates status "Historical" with document description "Notice" filed 1…

TITLE 110 LEGISLATIVE REGULATIONS DEPARTMENT OF TAX AND REVENUE SERIES 1A VALUATION OF FARMLAND AND STRUCTURES SITUATED THEREON FOR AD VALOREM PROPERTY TAX PURPOSES '110-1A-1. General. 1.1. Scope. -- These regulations clarify and implement state law relating to the appraisal of f…

TITLE 110 LEGISLATIVE RULES STATE TAX DEPARTMENT SERIES 1B LISTING OF INTERESTS IN NATURAL RESOURCES FOR PURPOSES OF THE FIRST STATEWIDE REAPPRAISAL AS REQUIRED BY W. VA. CODE ''11-1A-4, 11-1A-5 AND A26, AND PROVISION OF PENALTIES FOR FAILURE TO FILE THE REQUIRED RETURN AS AUTHOR…

TITLE 110 LEGISLATIVE RULES STATE TAX DEPARTMENT SERIES 1C GUIDELINES FOR ASSESSORS TO ASSURE FAIR AND UNIFORM NONUTILITY PERSONAL PROPERTY VALUES '110-1C-1. General. 1.1. Scope. -- These regulations relate to W. Va. Code '11-1A-29a and provide guidelines to the several county as…

TITLE 110 LEGISLATIVE RULES STATE TAX DEPARTMENT SERIES 1D ADMINISTRATIVE REVIEW OF APPRAISALS BY THE TAX COMMISSIONER '110-1D-1. General. 1.1. Scope. -- These legislative regulations provide the procedures whereby property reappraisals subsequent to the statewide reappraisal may…

110-01E Review of Appraisals by the County Commission Sitting as an Administrtive Appraisal Review Board The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=8510 The SOS docume…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 1F ADDITIONAL REVIEW AND IMPLEMENTATION OF PROPERTY APPRAISALS '110-1F-1. General. 1.1. Scope. -- These regulations provide guidelines for the additional review of property appraisals completed during the first statewide reap…

TITLE 110 LEGISLATIVE RULES STATE TAX DEPARTMENT SERIES 1G REVIEW BY CIRCUIT COURT ON CERTIORARI '110-1G-1. General. 1.1. Scope. -- These legislative regulations provide the procedures whereby property reappraisals subsequent to the statewide reappraisal may be reviewed by the ci…

TITLE 110 WEST VIRGINIA LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE DIVISION OF TAXSTATE TAX COMMISSION SERIES 1H VALUATION OF TIMBERLAND AND MANAGED TIMBERLAND '110-1H-1. General. 1.1. Scope. -- This legislative rule establishes the procedure for the classification and valuat…

TITLE 110 WEST VIRGINIA LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE DIVISION OF TAX SERIES 1I VALUATION OF ACTIVE AND RESERVE COAL PROPERTY FOR AD VALOREM PROPERTY TAX PURPOSES §110-1I-1. General. 1.1. Scope. -- This rule clarifies and implements State law as it relates to the…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 1J VALUATION OF PRODUCING AND RESERVE OIL AND NATURAL GAS FOR AD VALOREM PROPERTY TAX PURPOSES §110-1J-1. General. 1.1. Scope. -- This rule provides the methodology the State Tax Commissioner shall use to determine the apprai…

110-01K Valuation Of Natural Resources Property Other than Coal, Oil Or Natural Gas For Ad Valorem Property The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7719 The SOS doc…

110-01L Repeal Of Valuation Of intangible personal property including stock, accounts receivable And stock In banks And capital Of savings And loan Association For Ad Valorem Property Tax Purposes The West Virginia Secretary of State Code of State Rules record for this citation i…

110-01M Valuation Of Public Utility Property For Ad Valorem Property Tax Purposes The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7725 The SOS document metadata indicates s…

TITLE 110 LEGISLATIVE RULES DEPARTMENT OF TAX AND REVENUE SERIES 1N VALUATION OF VEHICLES, WATERCRAFT AND AIRCRAFT FOR AD VALOREM PROPERTY TAX PURPOSES '110-1N-1. General. 1.1. Scope. -- These regulations clarify and implement state law as it relates to the appraisal at market va…

110-01P Valuation of Commercial and Industrial Real and Personal Property for Ad Valorem Property Tax Purposes The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=8774 The SOS …

110-01Q Appointment of Special Assessors by State Tax Commissioner The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/?series=110-01Q The SOS document metadata indicates status "LegislativeActive" w…

110-02 WV Temporary Administration Regulations The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7732 The SOS document metadata indicates status "Historical" with document de…

110-02A Division Of Forestry Woodland Fee The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7733 The SOS document metadata indicates status "Historical" with document descrip…

TITLE 110 LEGISLATIVE RULES STATE TAX DEPARTMENT SERIES 3 EXEMPTION OF PROPERTY FROM AD VALOREM PROPERTY TAXATION '110-3-1. General. 1.1. Scope. -- These legislative regulations provide guidelines to clarify and explain state law as it relates to exemption of property from ad val…

TITLE 110 PROCEDURAL RULES STATE TAX DEPARTMENT SERIES 3B PROCEDURES FOR WHEN THE TAX COMMISSIONER ORDERS A COUNTY ASSESSOR OR COUNTY COMMISSION OR BOTH TO COMPLY WITH TAX ASSESSMENTS '110-3B-1. General. 1.1. Scope. -- These procedural regulations provide guidelines and procedure…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 4 VALUATION OF PERCENTAGE OF COMPLETION OF IMPROVEMENTS AND INFRASTRUCTURE DEVELOPMENT IN A RECORDED PLAN OR PLAT '110-4-1. General. 1.1. Scope. -- This rule establishes the valuation methodology for unsold lots contained in …

110-05 West Virginia Code of State Rules index entry The West Virginia Secretary of State Code of State Rules index lists this citation at: https://apps.sos.wv.gov/adlaw/csr/?series=110-05 No rule-detail document page was available from the official citation lookup during this fi…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 6 POLLUTION CONTROL FACILITIES §110-6-1. General. 1.1. Scope. -- This rule establishes general operating procedures for the tax treatment of pollution control facilities. 1.2. Authority. -- W. Va. Code §11-6A-4. 1.3. Filing D…

TITLE 110 LEGISLATIVE RULE TAX DEPARTMENT SERIES 6A SOLID WASTE ASSESSMENT FEE '110-6A-1. General. 1.1. Scope. -- These legislative regulations explain and clarify West Virginia law as it relates to the administration of the solid waste assessment fee imposed by W. Va. Code '20-5…

110-06B Procedures For county commission review And determination Of claims For homestead property tax exemp The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7745 The SOS do…

TITLE 110 INTERPRETIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 6D DETERMINING THE EARLIEST DATE WHEN THE ALTERNATIVE-FUEL MOTOR VEHICLE TAX CREDIT MAY APPLY TO QUALIFIED INVESTMENT '110-6D-1. General. 1.1. Scope. - The purpose of this rule is to establish the earliest date for …

110-06F Property Of Tax Valuation Of Certain Manufacturing Property The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7747 The SOS document metadata indicates status "Histori…

110-07 Registration Of Transcient Vendors The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7749 The SOS document metadata indicates status "Historical" with document descrip…

TITLE 110 LEGISLATIVE RULES TAX DEPARTMENT SERIES 8 REVISION OF LEVY ESTIMATES '110-8-1. General. 1.1. Scope. -- These regulations establish general operating procedures for the revision of levy estimates 1.2. Authority. -- WV Code '11-1 1.3. Filing Date. -- June 29, 1964 1.4. Ef…

110-09 Tax Map Sales The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7751 The SOS document metadata indicates status "Historical" with document description "Final File" fil…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 10 EXCEPTIONS TO CONFIDENTIALITY OF TAXPAYER INFORMATION, DISCLOSURE OF CERTAIN TAXPAYER INFORMATION '110-10-1. General. 1.1. Scope. -- These legislative regulations explain and clarify W. Va. Code '11-10-5s. 1.2. Au…

110-10A Information Return Required For Analysis Of Recommendation Of Governor's Commission On Fair Taxation The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/ruleview.aspx?document=7753 The SOS do…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 10B PAYMENT OF TAXES BY CREDIT CARD OR DEBIT CARD §110-10B-1. General. 1.1. Scope. -- This rule provides necessary direction relative to the payment by credit card or debit card of taxes administered by the State Tax Departme…

TITLE 110 PROCEDURAL RULE STATE TAX DEPARTMENT SERIES 10D USE AND ACCEPTANCE OF ELECTRONIC RECORDS §110-10D-1. General. 1.1. Scope. -- This procedural rule sets forth the practice and procedure established by the West Virginia State Tax Department for the use and acceptance of el…

TITLE 110 INTERPRETIVE RULE STATE TAX DEPARTMENT SERIES 10E TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM §110-10E-1. General. 1.1. Scope -- This rule provides the guidelines the Tax Commissioner believes to be necessary to implement portions of the West Virginia Tax Shelter Voluntary…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 10F PAYMENT OF TAXES BY ELECTRONIC FUNDS TRANSFER §110-10F-1. General. 1.1. Scope. -- This rule will be used by the West Virginia State Tax Department in the administration of W. Va. Code §11-10-5t, which authorizes the Tax C…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 10G ALTERNATIVE RESOLUTION OF TAX DISPUTES §110-10G-1. General. 1.1. Scope -- This rule adopts and implements alternative dispute resolution mechanisms in order to encourage taxpayers to resolve tax disputes through voluntary…

TITLE 110 INTERPRETIVE RULE STATE TAX DEPARTMENT SERIES 10H TAX AMNESTY PROGRAM OF 2004 §110-10H-1. General. 1.1. Scope -- This rule provides the guidelines the Tax Commissioner believes to be necessary to implement the West Virginia Tax Amnesty Program of 2004, W. Va. Code ' 11-…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 10J ABUSIVE TAX SHELTERS §110-10J-1. General. 1.1. Scope. -- This rule provides guidance relating to the disclosure and regulation of tax shelters created to avoid paying state income taxes. 1.2. Authority. -- W. Va. Code §§1…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 10K COMBINED RETURNS PURSUANT TO AN INVESTIGATION BY THE TAX COMMISSIONER §110-10K-1. General. 1.1. Scope. -- This rule provides guidance on the order of application of taxes combined pursuant to West Virginia Code §11-10-7d(…

TITLE 110 PROCEDURAL RULE STATE TAX DEPARTMENT SERIES 10L CLAIMING TAX REFUND OR CREDIT §110-10L-1. General. 1.1. Scope. -- This procedural rule sets forth the practice and procedure established by the West Virginia State Tax Department for filing a claim for a refund or credit a…

TITLE 110 LEGISLATIVE RULES TAX DEPARTMENT SERIES 11 INHERITANCE AND TRANSFER TAX '110-11-1. General. 1.1. Scope. -- These regulations establish rules with respect to the deductibility of Federal Estate Tax prior to the imposition of Inheritance and Transfer Tax and the impositio…

TITLE 110 LEGISLATIVE RULE TAX DEPARTMENT SERIES 12A ANNUAL TAX ON INCOMES OF CERTAIN CARRIERS '110-12A-1. General. 1.1. Scope. -- These regulations are an explanation and clarification of the West Virginia annual tax on incomes of certain carriers, W. Va. Code '11-12A-1 et. seq.…

TITLE 110 LEGISLATIVE RULES STATE TAX DEPARTMENT SERIES 12B REGISTRATION OF TRANSIENT VENDORS '11012B1. General. 1.1. Scope. -- These regulations establish the procedure to be followed by the Tax Commissioner in instituting forfeiture proceedings against the property of a trans…

TITLE 110 INTERPRETIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 12C PREFERENCE FOR DETERMINING SUCCESSFUL BIDS '110-12C-1. General. 1.1. Scope. -- These interpretive rules are an explanation and clarification of operative procedures for the "Jobs for West Virginians Act of 1990,…

TITLE 110 WEST VIRGINIA LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 12D BUSINESS REGISTRATION CERTIFICATE -- SUSPENSION, CANCELLATION, REFUSAL TO RENEW OR REFUSAL TO ISSUE FOR FAILURE TO PAY PERSONAL PROPERTY TAXES §110-12D-1. General. 1.1. Scope. -- This legislative rule explai…

TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION SERIES 13 BUSINESS AND OCCUPATION TAX '110-13-1. General. 1.1. Scope. -- This legislative rule explains and clarifies the West Virginia Business and Occupation Tax, W. Va. Code '11131 et seq. This legislative rule is intended to rep…

TITLE 110 LEGISLATIVE RULES DEPARTMENT OF TAX AND REVENUE SERIES 13A SEVERANCE TAX '110-13A-1. General. 1.1. Scope. -- These legislative regulations explain and clarify the West Virginia Severance Taxes set forth at W. Va. Code '11-13A-1 et seq. 1.2. Authority. -- W. Va. Code ''1…

110-13AA Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes The West Virginia Secretary of State Code of State Rules record for this citation is available at: https://apps.sos.wv.gov/adlaw/csr/?series=110-13AA The SOS document metadata indi…