Administrative Notices 2008

• 2008-29
• Administrative Notice 2008-29 Relief from certain liability for state and local taxes. Commissioner's policy statement concerning relief from tax liability, pursuant to Code Section 11-15b-36, for state and local taxes for sellers and certified service providers collecting sales and use tax imposed by this state or a political subdivision of this state.

• 2008-28
• Administrative Notice 2008-28 Average Wholesale Price Of Motor Fuel. Notice of Determination of Average Wholesale Price of Motor Fuel for the period of January 1, 2009 to December 31, 2009 for purposes of the West Virginia Motor Fuel Excise Tax.

• 2008-27
• Administrative Notice 2008-27 Application and Severability of Bundled Transactions.This Administrative Notice sets forth the West Virginia Tax Department Policy for applying bundled transaction provisions for purposes of the West Virginia consumers sales and service tax and use tax in accordance with Articles 11-15-1 et seq., 11-15A-1 et seq., and 11-15B-1 et seq. of the West Virginia Code.

• 2008-26
• Administrative Notice 2008-26 Economic Opportunity Tax Credit. High Technology Manufacturer Median Compensation - Notice of Inflation Adjustment for Tax Years Beginning in 2009.

• 2008-25
• Administrative Notice 2008-25 Notice of Adjusted Interest Rates on Tax Underpayments and Overpayments and on Public Contracts for the Period of January 1, 2009 through June 30, 2009.

• 2008-24
• Administrative Notice 2008-24 Motor Fuel Excise Tax. State Tax Commissioner's Statement Concerning enforcement of the Motor Fuel Excise Tax Act, W. Va. Code § 11-14C-1 et seq., for sales of dyed diesel fuel to midstream refueling companies.

• 2008-23
• Administrative Notice 2008-23 Economic Opportunity Tax Credit. Small Business Economic Opportunity Tax Credit (Small Business Credit) - Notice of Inflation Adjustments for Tax Years Beginning in 2009.

• 2008-22
• Administrative Notice 2008-22 Business Investment and Jobs Expansion Tax Credit. Small Business Investment and Jobs Expansion Tax Credit (Small Business Credit) - Notice of Inflation Adjustments for Tax Years Beginning in 2009.

• 2008-21
• Administrative Notice 2008-21 Economic Opportunity Tax Credit. Notice of Statewide Average Nonfarm Payroll Wage for Tax Years Beginning in 2009.

• 2008-20
• Administrative Notice 2008-20 Economic Opportunity Tax Credit. Small Business Economic Opportunity Tax Credit (Small Business Credit) - Notice of Inflation Adjustments for Tax Years Beginning in 2008.

• 2008-19
• Administrative Notice 2008-19 Business Investment and Jobs Expansion Tax Credit. Small Business Investment and Jobs Expansion Tax Credit (Small Business Credit) - Notice of Inflation Adjustments for Tax Years Beginning in 2008.

• 2008-18
• Administrative Notice 2008-18 Energy Star Products Sales Tax Holiday. Beginning on September 1, 2008 and ending on September 7, 2008, inclusive, there will be a West Virginia State sales tax holiday on purchases, for noncommercial home or personal use, of products that carry the Energy Star label that have a per item cost of less than $2,500.

• 2008-17
• Administrative Notice 2008-17 Notice of Adjusted Interest Rates on Tax Underpayments and Overpayments and on Public Contracts for the Period of July 1, 2008 through December 31, 2008.

• 2008-16
• Administrative Notice 2008-16 Property Tax. State Tax Commissioner's Statement Concerning Methods by which Residential Real Estate is Appraised Statewide.

• 2008-15
• Administrative Notice 2008-15 Property Tax. State Tax Commissioner's Statement for the Allocation or Separation of Values of a Pollution Control Facility Pursuant to §110 CSR 6-5.

• 2008-14
• Administrative Notice 2008-14 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Green Guide for the Appraisal of Used Heavy Equipment.

• 2008-13
• Administrative Notice 2008-13 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Cost Approach to Value for Appraisals of Industrial Personal Property i.e. Machinery, Equipment, Furniture, Fixtures, and Leasehold Improvements Pursuant to §110 CSR 1p-2.5.3.1.

• 2008-12
• Administrative Notice 2008-12 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitalization Rates for Managed Timberland for Property Tax Purposes for Tax Year 2005, Pursuant to §110 CSR 1h- 12.

• 2008-11
• Administrative Notice 2008-11 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Income Approach for Appraising Reserve Oil and Gas Property Pursuant to §110 CSR 1j-4.

• 2008-10
• Administrative Notice 2008-10 Property Tax. State Tax Commissioner's Statement for the Determination of the Soil Productivity Maps for Managed Timberland, Pursuant to §110 CSR 1h-3.16.

• 2008-09
• Administrative Notice 2008-09 Property Tax. State Tax Commissioner's Statement for the Determination of Oil and Gas Operating Expenses for Property Tax Purposes for Tax Year 2008, Pursuant to §110 CSR 1j-4.3.

• 2008-08
• Administrative Notice 2008-08 Property Tax. State Tax Commissioner's Statement for the Determination of Production Decline Rates for Producing Oil and Gas Properties for Property Tax Purposes for Tax Year 2008, Pursuant to §110 CSR 1j-4.4.

• 2008-07
• Administrative Notice 2008-07 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitalization Rates for Producing and Reserve Coal, Oil and Gas and Other Mined Minerals for Property Tax Purposes for Tax Year 2008, Pursuant to §110 CSR 1i-4.1.7, 1j-4.5 and 1k-4.1.7.

• 2008-06
• Administrative Notice 2008-06 Property Tax. State Tax Commissioner's Statement for Value Analysis of Reserve Coal Properties Pursuant to §110 CSR 1i-4.2.

• 2008-05
• Administrative Notice 2008-05 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Market Comparable Approach for Appraising Reserve Other Natural Resources Pursuant to §110 CSR 1k-4.2.

• 2008-04
• Administrative Notice 2008-04 Property Tax. State Tax Commissioner's Statement for the Determination of the In-Place Tonnage Per Acre-Foot of Coal and Other Natural Resources.

• 2008-03
• Administrative Notice 2008-03 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Income Approach to Value for Appraisals of Producing and Reserve Coal, Producing Oil and Gas, and Producing Other Mined Minerals Pursuant to §110 CSR 1i-4, 1j-4 and 1k-4.

• 2008-02
• Administrative Notice 2008-02 Property Tax. State Tax Commissioner's Statement for the Determination of Royalty Rates for Producing Coal and Other Natural Resources for Ad Valorem Property Tax Purposes for Tax Year 2008, Pursuant to §110 CSR 1i-4.1.6 and 1k-4.1.6.