§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:
, 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 2016 Regular Session
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