State Codes and Statutes
Statutes > West-virginia > 11 > 11-6d-8§11-6D-8. Commissioner to design forms and schedules; promulgation of rules.
(a) The tax commissioner shall design and provide to the public simplified forms and schedules to implement and effectuate the provisions of this article.
(b) The tax commissioner is authorized to promulgate rules for the administration of this article consistent with its provisions and in accordance with article three, chapter twenty-nine-a of this code.
(c) Within one year following the expiration of the credit established in this article the state tax commissioner shall provide a written report to the Legislature setting forth the utilization of the credit, the benefit of the credit and the overall cost of the credit.
