West Virginia Administrative Code

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110-21C Method Of Reporting The Alternative Method For Distribution Of Qualified Rehabilitated Buildings Investment Credit 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=7…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 21D RESIDENTIAL SOLAR ENERGY TAX CREDIT §110-21D-1. General. 1.1. Scope. -- This rule is promulgated to provide for the general administration of the Residential Solar Energy Tax Credit, W. Va. Code §11-13Z-1, et seq. 1.2. Au…

TITLE 110 INTERPRETIVE RULE STATE TAX DEPARTMENT SERIES 21F THE COAL SEVERANCE TAX REBATE § 110-21F-1. General. 1.1. Scope. -- This interpretive rule sets forth the State Tax Commissioner's interpretation of W. Va. Code §11-13EE-1, et seq., originally enacted in Enrolled H.B. 314…

TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION SERIES 21G INCOME TAX PAID AT THE ENTITY LEVEL BY ELECTING PASS-THROUGH ENTITIES §110-21G-1. General. 1.1. Scope. -- This rule provides requirements, procedures and limitations for filing and payment of income tax by electing pass-thr…

TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION SERIES 21H INCOME TAX CREDITS FOR PROPERTY TAXES PAID §110-21H-1. General. 1.1. Scope. -- This legislative rule addresses implementation of the income tax credits for property taxes paid by certain taxpayers. 1.2. Authority. -- W. Va.…

TITLE 110 PROPERTY TRANSFER TAX LEGISLATIVE RULES DEPARTMENT OF TAX AND REVENUE SERIES 22 PROPERTY TRANSFER TAX '110-22-1. General. 1.1. Scope. -- These regulations establish general operating procedures for the Property Transfer Tax. 1.2. Authority. -- W. Va. Code ''11-10-5 and …

TITLE 110 LEGISLATIVE RULES DEPARTMENT OF TAX AND REVENUE SERIES 23 BUSINESS FRANCHISE TAX '110-23-1. General. 1.1. Scope. -- These legislative regulations explain and clarify the West Virginia Business Franchise Tax set forth at W. Va. Code '11-23-1 et seq. 1.2. Authority. -- W.…

TITLE 110 LEGISLATIVE RULES DEPARTMENT OF TAX AND REVENUE SERIES 24 CORPORATION NET INCOME TAX §110-24-1. General. 1.1. Scope. -- This legislative rule is intended to explain and clarify the West Virginia Corporation Net Income Tax as set forth in W. Va. Code §§11-24-1, et seq. 1…

110-26 Municipal Business And Occupational Tax 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=7894 The SOS document metadata indicates status "Historical" with document de…

TITLE 110 INTERPRETIVE RULE STATE TAX DEPARTMENT SERIES 27 SERVICE OF NOTICE §110-27-1. General. 1.1. Scope. -- This rule sets forth the interpretation, practice and procedure established by the West Virginia State Tax Department concerning service of notice, electronically or by…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 28 MUNICIPAL SALES AND USE TAX ADMINISTRATION §110281. General. 1.1. Scope. -- This legislative rule explains and clarifies administrative and procedural requirements and characteristics of municipal sales and use ta…

110-29 Special Reclamation Tax Credit 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=110-29 The SOS document metadata indicates status "LegislativeActive" with document description "Fina…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 35 CHARITABLE RAFFLE BOARDS AND GAMES '110-35-1. General. 1.1. Scope. -- These regulations clarify and implement state law as it relates to the sale of charitable raffle boards and games authorized by W. Va. Code '47…

TITLE 110 WEST VIRGINIA LEGISLATION REGULATIONS DEPARTMENT OF TAX AND REVENUE SERIES 36 PRENEED CEMETERY COMPANIES '110-36-1. General. 1.1. Scope. -- These regulations clarify and implement state law as it relates to property, goods and services purchased by preneed cemetery comp…

110-37 Charitable Raffles 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=7901 The SOS document metadata indicates status "Historical" with document description "Withdrawn …

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 39 ELECTRONIC FILING AND PAYMENT OF SPECIAL DISTRICT EXCISE TAX §110-39-1. General. 1.1. Scope. -- This rule sets forth the procedures established by the West Virginia State Tax Department for the electronic filing of returns…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 40 WITHHOLDING OR DENIAL OF PERSONAL INCOME TAX REFUNDS FROM TAXPAYERS WHO OWE MUNICIPAL COSTS, FINES, FORFEITURES OR PENALTIES §110-40-1. General. 1.1. Scope. -- This rule specifies when the State Tax Commissioner may withho…

TITLE 110 PROCEDURAL RULE STATE TAX DEPARTMENT SERIES 41 RAILROAD DIESEL LOCOMOTIVE REFUNDABLE EXEMPTION FROM THE VARIABLE RATE COMPONENT OF THE MOTOR FUEL EXCISE TAX §110-41-1. General. 1.1. Scope. -- This procedural rule sets forth the procedure the State Tax Department will us…

TITLE 110 LEGISLATIVE RULE TAX DIVISION DEPARTMENT OF REVENUE SERIES 42 PERSONNEL RULE FOR THE TAX DIVISION §110-42-1. General. 1.1. Scope. -- This rule implements the provisions set forth in W. Va. Code §11B-1-8 regarding classification plans, pay plans, open competitive examina…

TITLE 110 INTERPRETIVE RULE STATE TAX DEPARTMENT SERIES 43 SPECIAL VALUATION METHOD FOR CERTAIN WIRELESS TECHNOLOGY PROPERTY §110-43-1. General. 1.1. Scope. - This interpretive rule establishes the valuation method to be used by the Tax Commissioner and the Board of Public Works …

110-47 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=110-47 No rule-detail document page was available from the official citation lookup during this fi…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 49 ADMINISTRATION OF TAX ON PURCHASES OF WINE AND LIQUOR INSIDE AND OUTSIDE OF MUNICIPALITIES §110491. General. Scope. - This legislative rule clarifies implementation of collection procedures for the tax on purchases of into…

TITLE 110 LEGISLATIVE RULE DEPARTMENT OF TAX AND REVENUE SERIES 50A EXCHANGE OF INFORMATION AGREEMENT BETWEEN TAX DIVISION AND DIVISION OF ENVIRONMENTAL PROTECTION '110-50A-1. General. 1.1. Scope. -- This legundefinedislative rule authorizes cerundefinedtain information to be exu…

TITLE 110 LEGISLATIVE RULE STATE TAX COMMISSION SERIES 50B EXCHANGE OF INFORMATION AGREEMENT BETWEEN THE STATE TAX DIVISION AND THE ALCOHOL BEVERAGE CONTROL ADMINISTRATION '110-50B-1. General. 1.1. Scope. -- This rule authorizes certain information to be exchanged pursuant to a w…

TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION SERIES 50C EXCHANGE OF INFORMATION PURSUANT TO WRITTEN AGREEMENT §110-50C-1. General. 1.1. Scope. -- This legislative rule authorizes certain information to be exchanged pursuant to a written interagency agreement between the Commissi…

TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION SERIES 50D EXCHANGE OF INFORMATION AGREEMENT BETWEEN THE COMMISSIONER OF THE TAX DIVISION OF THE DEPARTMENT OF REVENUE AND THE COMMISSIONER OF THE DIVISION OF LABOR OF THE DEPARTMENT OF COMMERCE, THE COMMISSIONER OF THE INSURANCE COMM…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 50E EXCHANGE OF INFORMATION AGREEMENT BETWEEN THE STATE TAX DEPARTMENT AND THE WEST VIRGINIA LOTTERY §110-50E-1. General. 1.1. Scope. -- This rule authorizes certain information to be exchanged pursuant to a written interagen…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 50F EXCHANGE OF INFORMATION AGREEMENT BETWEEN THE STATE TAX DEPARTMENT AND THE OFICE OF THE STATE FIRE MARSHAL §110-50F-1. General. 1.1. Scope. -- This rule authorizes certain information to be exchanged pursuant to a written…

TITLE 110 LEGISLATIVE RULE STATE TAX DEPARTMENT SERIES 50G EXCHANGE OF INFORMATION AGREEMENT BETWEEN THE STATE TAX DEPARTMENT AND THE DEPARTMENT OF COMMERCE, THE DEPARTMENT OF TRANSPORTATION AND THE DEPARTMENT OF ENVIRONMENTAL PROTECTION §110-50G-1. General. 1.1. Scope. -- This r…

110-50H Exchange of Information Agreement Between the Comm of the Tax Div of the Dept of Revenue and the Sec of the Dept of Commerce The Sec of the Dept of Environmental Protection, the Dir of the Div of Forestry of the Dept of Commerce and the Comm of the PSC The West Virginia S…

TITLE 110 LEGISLATIVE RULE STATE TAX DIVISION SERIES 99 PRIVILEGE TAX ON SALES OF HEMP-DERIVED CANNABINOID AND KRATOM PRODUCTS §110-99-1. General. 1.1. Scope. -- This legislative rule establishes procedures for the administration of the tax on retail sales of hemp-derived cannabi…

TITLE 111 LEGISLATIVE RULES SECURITIES COMMISSIONER SERIES 1 WEST VIRGINIA SECURITIES RULES AND REGULATIONS '111-1-1. General. 1.1. Scope. -- These legislative rules establish the Rules and Regulations which govern any securities matter in this state. 1.2. Authority. -- W. Va. Co…

TITLE 112 PROCEDURAL RULES STATE TREASURER'S OFFICE SERIES 1 PROCEDURE FOR DEPOSIT OF FUNDS IN THE TREASURER'S OFFICE BY STATE AGENCIES. '112-1-1. General. 1.1. Scope. -- These rules implement the provisions of section two, article two, chapter twelve of the Code of West Virginia…

TITLE 112 PROCEDURAL RULES STATE TREASURER AND STATE AUDITOR SERIES 2 SUBSTITUTE CHECKS -- EXCEPTIONAL ITEMS FUND '112-2-1. General. 1.1. Scope. -- These rules implement the provisions of the above mentioned Code section which authorizes the State Auditor and State Treasurer to p…

112-03 Establishment Of Imprest Funds 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=7953 The SOS document metadata indicates status "Historical" with document description…

TITLE 112 LEGISLATIVE RULE STATE TREASURER=S OFFICE SERIES 4 PROCEDURE FOR DEPOSIT OF MONEYS WITH THE STATE TREASURER=S OFFICE BY STATE AGENCIES '112-4-1. General. 1.1. Scope. -- This rule implements the provisions of W. Va. Code '12-2-2. 1.2. Authority. -- W. Va. Code '12-2-2. 1…

TITLE 112 LEGISLATIVE RULE STATE TREASURER=S OFFICE SERIES 5 ENFORCEMENT OF THE UNIFORM UNCLAIMED PROPERTY ACT §112-5-1. General. 1.1. Scope. -- This rule implements the provisions of West Virginia Code §36-8-1, et seq., relating to the Uniform Unclaimed Property Act. 1.2. Author…

TITLE 112 LEGISLATIVE RULE STATE TREASURER=S OFFICE SERIES 6 SELECTION OF STATE DEPOSITORIES FOR DISBURSEMENT ACCOUNTS THROUGH COMPETITIVE BIDDING '112-6-1. General. 1.1. Scope. -- This rule implements the provisions of W. Va. Code '12-1-2, which requires the Treasurer=s Office t…

TITLE 112 LEGISLATIVE RULE STATE TREASURER'S OFFICE SERIES 7 SELECTION OF STATE DEPOSITORIES FOR RECEIPT ACCOUNTS §112-7-1. General. 1.1. Scope. -- This legislative rule establishes the West Virginia State Treasurer's requirements for the selection of depositories for receipt acc…

TITLE 112 LEGISLATIVE RULE STATE TREASURE=S OFFICE SERIES 8 PROCEDURES FOR PROCESSING PAYMENTS FROM THE STATE TREASURY '112-8-1. General. 1.1. Scope. -- This rule implements the provisions of W. Va. Code '12-3-1 et seq., which require the Treasurer=s Office to develop procedures …

TITLE 112 LEGISLATIVE RULE STATE TREASURER'S OFFICE SERIES 9 RULES FOR THE REPORTING OF DEBT CAPACITY '11291. General. 1.1. Scope. -- This rule implements the provisions of W. Va. Code '126B1 et seq., which provides that the State Treasurer=s Division of Debt Capacity is resp…

TITLE 112 LEGISLATIVE RULE STATE TREASURER'S OFFICE SERIES 10 RULES FOR THE REPORTING OF STATE DEBT TO THE STATE TREASURER'S OFFICE '112101. General. 1.1. Scope.  This rule implements the provisions of W. Va. Code '126A1 et seq., under which the State Treasurer=s Division o…

TITLE 112 PROCEDURAL RULE STATE TREASURER=S OFFICE SERIES 11 PROCEDURES FOR THE WEST VIRGINIA PREPAID TUITION TRUST FUND '112-11-1. General. 1.1. Scope. -- The scope of these procedural rules involves operations of the West Virginia Prepaid Tuition Trust Fund ("Fund"), its record…

TITLE 112 LEGISLATIVE RULE STATE TREASURER'S OFFICE SERIES 12 PROCEDURES FOR FEES IN COLLECTIONS BY CHARGE, CREDIT OR DEBIT CARD OR BY ELECTRONIC PAYMENT §112-12-1. General. 1.1. Scope. -- This rule establishes the procedures for authorizing and implementing fees by state spendin…

TITLE 112 LEGISLATIVE RULE STATE TREASURER'S OFFICE SERIES 13 PROCEDURES FOR PROVIDING SERVICES TO POLITICAL SUBDIVISIONS §112-13-1. General. 1.1. Scope. -- This rule establishes the procedures for the State Treasurer's Office to provide services to political subdivisions. 1.2. A…

112-14 Travel Rules 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=7968 The SOS document metadata indicates status "Historical" with document description "Final File" file…

TITLE 112 PROCEDURAL RULE WEST VIRGINIA COLLEGE AND JUMPSTART SAVINGS PROGRAMS BOARD OF TRUSTEES SERIES 15 BYLAWS §112-15-1. General. 1.1. Scope. - This rule governs the operations, meetings, records and officers of the West Virginia College and Jumpstart Savings Programs Board o…

TITLE 112 LEGISLATIVE RULE STATE TREASURER'S OFFICE SERIES 16 REPORTING AND CLAIMING UNKNOWN AND UNLOCATABLE INTEREST OWNERS RESERVED INTERESTS §112-16-1. General. 1.1 Scope. -- This rule implements the provisions of West Virginia Code §37B-2-1, et seq., relating to the Unknown a…

TITLE 112 PROCEDURAL RULE STATE TREASURER'S OFFICE SERIES 17 EXEMPT PURCHASING §112171. General. 1.1. Scope. This rule contains the procedures of the West Virginia State Treasurer's Office for procurements exempt from W. Va. Code §5A31 et seq. or the requirements of the West Virg…