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.
Structure West Virginia Code
Article 13AA. Commercial Patent Incentives Tax Act
§11-13AA-2. Legislative Findings and Purpose
§11-13AA-4. Tax Incentive for Developing Patents in This State
§11-13AA-6. Transfer of Credit to Successors
§11-13AA-7. Identification of a Patent and Required Records
§11-13AA-8. Failure to Keep Records of a Patent for Which Credit Allowed
§11-13AA-9. Tax Credit Review and Accountability
§11-13AA-10. Promulgation of Rules