W. Va. Code R. § 117-5-1

Current through Register Vol. XLII, No. 1, January 3, 2025
Section 117-5-1 - General
1.1. Scope. -- This Legislative Rule is promulgated to provide for the general administration of the High-Growth Business Investment Tax Credit, W. Va. Code § 11-13U-1 et seq. This Rule carries out the policy and purposes of the Statute, provides necessary clarification of the provisions of the Statute, and provides for the general administration of the Statute.
1.2. Authority. -- W. Va. Code § 11-13U-9.
1.3. Filing Date. -- June 1, 2005.
1.4. Effective Date. -- July 1, 2005.
1.5. Citation. -- This Legislative Rule may be cited as §117 C.S.R., Series 5, 117-5-1, et seq., (2005).

W. Va. Code R. § 117-5-1