WVC 11 - 21 - 22 C
The Tax Commissioner may propose legislative rules for
promulgation in accordance with article three, chapter
twenty-nine-a of this code for the administration of the provisions
of sections twenty-two, twenty-two-a and twenty-two-b of this
article, file administrative notices in the State Register in
accordance with section three, article two, chapter twenty-nine-a
of this code, and develop and publish any instructions, any or all
of which as may be determined to be necessary to provide to
taxpayers guidance and assistance when claiming this tax credit.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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