The state tax commissioner shall have the power and authority
to promulgate regulations for the administration of this article.
Such regulations may provide, among other things, for the
identification and certification of pollution control facilities,
the determination of the date upon which such facilities were first
placed in operation, the determination of whether such facilities
are real or personal property, a method for the allocation or
separation of values where the pollution control facility produces
a profitable by-product or where a part of such facility is
required for the operation of the business without regard to the
requirements of state or federal air or water quality standards and
such other matters as may be related to the administration of this
Note: WV Code updated with legislation passed through the 2015 Regular Session
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