The Tax Commissioner shall administer and enforce each tax to which this article applies and, in connection therewith, shall prescribe all necessary forms. The Tax Commissioner may make all needful rules and regulations for the taxes to which this article applies as provided in the state Administrative Procedures Act in chapter twenty-nine-a of this code: Provided, That all rules and regulations of the Tax Commissioner presently in effect on the effective date of this article shall remain in full force and effect until amended or repealed by the Tax Commissioner in the manner prescribed by law.
W. Va. Code § 11-10-5
General power; regulations and forms
Known as the West Virginia Tax Procedure and Administration Act
The act spans §§ 11–11 (87 sections).
Applied in 2 court decisions — leading case 179 W. Va. 317 - Pennsylvania & West Virginia Supply Corp. v. Rose (1988)
Most recently applied in 228 W. Va. 277 - Griffith v. FRONTIER WEST VIRGINIA, INC. (November 2011)
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.