§5E-1-18. Ruling procedure

Published: 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.

‹ Back

 |   Print

WVC 5E-1-18

§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

The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.