Administrative Notices 2009

  • 2009-30
  • Administrative Notice 2009-30 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 2010.
  • 2009-29
  • Administrative Notice 2009-29 Economic Opportunity Tax Credit. High Technology Manufacturer Median Compensation. Notice of Inflation Adjustment for Tax Years Beginning in 2010.
  • 2009-28
  • Administrative Notice 2009-28 Economic Opportunity Tax Credit. Small Business Economic Opportunity Tax Credit (Small Business Credit). Notice of Inflation Adjustments for Tax Years Beginning in 2010.
  • 2009-27
  • Administrative Notice 2009-27 Average Wholesale Price Of Motor Fuel. Notice of Determination of Average Wholesale Price of Motor Fuel for the period of January 1, 2010 to December 31, 2010 for purposes of the West Virginia Motor Fuel Excise Tax.
  • 2009-26
  • Administrative Notice 2009-26 Relief from certain liability for sellers and certified service providers. State Tax Commissioner's policy statement concerning relief from liability 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.
  • 2009-25
  • Administrative Notice 2009-25 Notice of Adjusted Interest Rates on Tax Underpayments and Overpayments and on Public Contracts for the Period of January 1,2010 through June 30,2010.
  • 2009-23
  • Administrative Notice 2009-23 Economic Opportunity Tax Credit. Notice of Statewide Average Nonfarm Payroll Wage for Tax Years Beginning in 2010.
  • 2009-22
  • Administrative Notice 2009-22 Energy Star Products Sales Tax Holiday. Beginning on September 1, 2009 and ending on November 30, 2009, inclusive, there will be a West Virginia State sales tax holiday on purchases, for noncommercial home or personal use, of products that cany the Energy Stam label, that have a per item cost of less than $5,000.
  • 2009-21
  • Administrative Notice 2009-21 Notice of Adjusted Interest Rates on Tax Underpayments and Overpayments and on Public Contracts for the Period of July 1,2009 through December 31, 2009
  • 2009-20
  • Administrative Notice 2009-20 Consumer Sales and Service Tax and Use Tax. State Tax Commissioner's Policy Statement that vendors providing delivery services to customers must charge consumer sales and service tax or use tax on the total cost of the delivery service, which includes the postage and handling fee.
  • 2009-19
  • Administrative Notice 2009-19 Collection Agencies. Disclosure of certain information by the State Tax Commissioner under the West Virginia Freedom of Information Act, the West Virginia Tax Procedure and Administration Act, and the West Virginia Collection Agency Act.
  • 2009-18
  • Administrative Notice 2009-18 Required information for verification of tax withheld and paid to another state by Partnership, Limited Liability Company or S-Corporation and reported on Schedule E. The State Tax Department will now permit an information statement in lieu of a copy of the tax return filed in another state by a Partnership, Limited Liability Company member or S-Corporation shareholder from the business entity when submitting a Schedule E of the personal income tax forms for verification of tax paid to the other state.
  • 2009-17
  • Administrative Notice 2009-17 Property Tax. State Tax Commissioner's Statement Concerning Methods by which Residential Real Estate is Appraised Statewide.
  • 2009-16
  • Administrative Notice 2009-16 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.
  • 2009-15
  • Administrative Notice 2009-15 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Green Guide for the Appraisal of Used Heavy Equipment.
  • 2009-14
  • Administrative Notice 2009-14 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.
  • 2009-13
  • Administrative Notice 2009-13 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitalization Rates for Managed Timberland for Property Tax Purposes for Tax Year 2008, Pursuant to § 110 CSR 1h-12.
  • 2009-12
  • Administrative Notice 2009-12 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.
  • 2009-11
  • Administrative Notice 2009-11 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.
  • 2009-10
  • Administrative Notice 2009-10 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.
  • 2009-09
  • Administrative Notice 2009-09 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.
  • 2009-08
  • Administrative Notice 2009-08 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.
  • 2009-07
  • Administrative Notice 2009-07 Property Tax. State Tax Commissioner’s Statement for Value Analysis of Reserve Coal Properties Pursuant to § 110 CSR 1i-4.2.
  • 2009-06
  • Administrative Notice 2009-06 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.
  • 2009-05
  • Administrative Notice 2009-05 Property Tax. State Tax Commissioner's Statement for the Determination of the In-Place Tonnage Per Acre-Foot of Coal and Other Natural Resources.
  • 2009-04
  • Administrative Notice 2009-04 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.
  • 2009-03
  • Administrative Notice 2009-03 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.
  • 2009-02
  • Administrative Notice 2009-02 Income Tax Withheld. State Tax Commissioner's Policy Statement Concerning Implementation of filing and remitting of Income Tax Withheld, §11-21-74, Effective January 1, 2009.
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