WVC 11 - 13 U- 9
The state tax department and the economic development
authority may promulgate rules in accordance with article three,
chapter twenty-nine-a of this code to carry out the policy and
purposes of this article, to provide any necessary clarification of
the provisions of this article and to efficiently provide for the
general administration of this article.
Note: WV Code updated with legislation passed through the 2012 1st Special Session