§11-6F-5. Authority to propose rules.
The state tax commissioner shall propose rules for promulgation in accordance with article three, chapter twenty-nine-a of this code for the administration of this article as may be necessary to implement the provisions of this article: Provided, That the state tax commissioner may promulgate emergency rules to implement the provisions of this article.

Note: WV Code updated with legislation passed through the 2012 1st Special Session