(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
Chapter 5B. Economic Development Act of 1985
§5B-2L-2. Legislative Findings and Purpose
§5B-2L-6. Effective Date, Expiration Date and Required Reporting
§5B-2L-7. Consumers Sales and Service Tax and Use Tax Exemption for Construction Contractors
§5B-2L-8. Municipal Authority to Exempt Business and Occupation Tax
§5B-2L-9. Eligibility for Property Value Adjustment Tax Credit
§5B-2L-10. Amount of Property Value Adjustment Tax Credit Allowed
§5B-2L-11. Application of Annual Credit Allowance
§5B-2L-13. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§5B-2L-14. Designation of a Certified District
§5B-2L-15. Project Administration and Certification
§5B-2L-16. Project Application; Evaluation Standards; Approval of Projects