(a) In order to effectuate the purposes of this article, the Tax Commissioner may promulgate procedural rules, interpretive rules and legislative rules, including emergency rules, or any combination thereof, in accordance with 29A-3-1 et seq. of this code.
(b) In order to effectuate the purposes of this article, the Department of Economic Development or any agency, division or subdivision thereof, may promulgate procedural rules, interpretive rules and legislative rules, including emergency rules, or any combination thereof, in accordance with 29A-3-1 et seq. of this code.
Structure West Virginia Code
Article 13LL. Industrial Advancement Act
§11-13LL-2. Legislative Findings and Purpose
§11-13LL-5. Qualified Manufacturing Investment
§11-13LL-6. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13LL-7. Transfer of Property Purchased for Manufacturing Investment to Successors
§11-13LL-8. Identification of Investment Credit Property
§11-13LL-9. Failure to Keep Records of Property Purchased for Manufacturing Investment