Current through Register Vol. XLI, No. 24, June 14, 2024
1.1. Scope. -- This legislative rule establishes the criteria for the collection and determination of the sales tax required to be collected prior to the issuance of a certificate of title to a vehicle, and provisions implementing the requirements of House Bill 2775 (2007 Regular Session).1.2. Authority. -- W. Va. Code §§17A-2-9, 17A-3-4 and 11-15-3c.1.3. Filing Date. -- March 29, 2022.1.4. Effective Date. -- March 29, 2022.1.5 Sunset Provision. -- This rule shall terminate and have no further force or effect August 1, 2027.