W. Va. Code R. § 110-13N-1 - General

1.1. Scope. -- This legislative rule supplements W. Va. Code ''11-13N-1 et seq., (Tax Credit for New Steel Manufacturing Operations) and 11-13O-1 et seq. (Tax Credit for New Aluminum or Polymer Manufacturing Operations) which require the Tax Commissioner to prescribe a method for apportionment of the credit available between a predecessor and a successor taxpayer with different taxable years upon occurrence of a merger and which authorize the Tax Commissioner to prescribe any other rules necessary to claim the credit.

1.2. Authority. -- W. Va. Code ''11-13N-7, 8 and 10, and 11_13O-7, 8 and 10.

1.3. Filing Date. -- April 6, 1999.

1.4. Effective Date. -- May 1, 1999.

Notes

W. Va. Code R. § 110-13N-1