W. Va. Code R. § 110-15-1

Current through Register Vol. XLI, No. 24, June 14, 2024

Section 110-15-1 - General

1.1. Scope. -- These legislative regulations explain and clarify both the West Virginia consumers sales and service tax, in W. Va. Code '11-15-1 et seq., and the West Virginia Use Tax, in W. Va. Code '11-15A-1 et seq. in light of the legislative intent that such tax laws be construed and applied, whenever possible, as complementary laws.

1.2. Authority. -- W. Va. Code '11-10-5.

1.3. Filing Date. -- July 13, 1993.

1.4. Effective Date. -- July 15, 1993.

W. Va. Code R. § 110-15-1