W. Va. Code R. § 110-27-1 - General
1.1. Scope. -- This
rule sets forth the interpretation, practice and procedure established by the
West Virginia State Tax Department concerning service of notice, electronically
or by certified mail, of particular assessments, notices, statements of account
or other Tax Department documents administered under Chapter 11, Article 10 of
the West Virginia Code.
1.2.
Authority. -- W. Va. Code §
11-10-5.
1.3. Filing Date. -- Oct 14, 2010.
1.4. Effective Date. -- Nov 1,
2010.
Notes
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