The Tax Commissioner shall adopt procedural and interpretive rules or propose legislative rules for legislative approval, as appropriate, in the manner prescribed in article three, chapter twenty-nine-a of this code, that the Tax Commissioner considers necessary to administer this article.
W. Va. Code § 11-13AA-10
Promulgation of rules
Known as the West Virginia Commercial Patent Incentives Tax Act
The act spans §§ 11-13AA-1 to 11-13AA-9 (13 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.