West Virginia Code 11-14C-3 – Rules; forms
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The commissioner may promulgate rules in accordance with article three, chapter twenty-nine-a of this code that are necessary to effectuate and enforce this article. The commissioner may also prescribe forms necessary to effectuate and enforce this article, and provide other necessary guidelines on the administration of this article.
Terms Used In West Virginia Code 11-14C-3
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- this article: means article fourteen-c, chapter . See West Virginia Code 11-14C-2