WEST VIRGINIA CODE
§5E-1-18. Ruling procedure.
(a) The authority may issue an informal ruling as to its
position on the application of this article and the rules
promulgated thereunder to a stated transaction or event.
(b) Such rulings will only be issued after receipt of a
written request and payment of a nonrefundable filing fee.
(c) Such rulings shall not constitute binding precedent, and
are issued solely for the guidance of those persons requesting the
ruling. Such rulings may be modified prospectively at any time
with notice to the recipient of the ruling at said recipient's last
address known to the authority and may be published or released by
the authority with facts or characteristics identifying the person
or persons requesting the ruling omitted or modified.
(d) Notwithstanding any provision of this section, rulings
relating to issues of taxation may be issued only by the state tax
commissioner and may not be issued by the authority.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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