§11-13X-9. Legislative rules.
(a) The Tax Commissioner shall propose for promulgation rules
pursuant to article three, chapter twenty-nine-a of this code as
may be necessary to carry out the purposes of this article.
(b) The Secretary of the West Virginia Department of Commerce
may propose for promulgation rules pursuant to article three,
chapter twenty-nine-a of this code as may be necessary to carry out
the purposes of this article.