Administrative Notices 2010

• 2010-32
• Administrative Notice 2010-32 Economic Opportunity Tax Credit. Credit available for taxpayers who do not satisfy the new jabs percentage requirement.

• 2010-31
• Administrative Notice 2010-31 Average Wholesale Price of Motor Fuel. Notice of Determination of Average Wholesate Price of Motor Fuel for the period of January 1, 2011 to December 31, 2011 for purposes of the West Virginia Motor Fuel Excise Tax.

• 2010-30
• Administrative Notice 2010-30 Economic Opportunity Tax Credit. High Technology Manufacturer Median Compensation. Notice of Inflation Adjustment for Tax Years Beginning in 2011.

• 2010-29
• Administrative Notice 2010-29 Economic Opportunity Tax Credit. Small Business Economic Opportunity Tax Credit (Small Business Credit). Notice of Inflation Adjustments for Tax Years Beginning in 2011.

• 2010-28
• Administrative Notice 2010-28 Business Investment and Jobs Expansion Tax Credit. Small Business Investment and Jobs Expansion Tax Credit (Small Business Credit) - Notice of lnflation Adjustments for Tax Years Beginning in 2011.

• 2010-27
• Administrative Notice 2010-27 Notice of Adjusted lnterest Rates on Tax Underpayments and Overpayments and on Public Contracts for the Period of January 1, 2011 through June 30, 2011.

• 2010-26
• Administrative Notice 2010-26 Tobacco Products Excise Tax. Use by a consumer of a machine that manufactures cigarettes and is located at a retail dealer's place of business is considered to be the illegal manufacturing and sale of unstamped cigarettes.

• 2010-25
• Administrative Notice 2010-25 Consumer SaIes and Service Tax and Use Tax Professional Services Exception for Persons Certified As Enrolled Agents by the Internal Revenue Service.

• 2010-24
• Administrative Notice 2010-24 Consumers Sales and Service Tax. Purchases by a health care provider of prescription and over-the-counter drugs to be dispensed upon prescription are per se exempt from Conwmers Sales and Service tax.

• 2010-23
• Administrative Notice 2010-23 Date for filing tax payments, returns and schedules due on or after June 12, 2010 may be extended.

• 2010-22
• Administrative Notice 2010-22 Special Notice 2010-22 Flood Victims Granted Relief from Consumer Sales and Service Tax and Use Tax.

• 2010-21
• Administrative Notice 2010-21 Economic Opportunity Tax Credit. Notice of Statewide Average Nonfarm Payroll Wage for Tax Years Beginning in 2011.

• 2010-20
• Administrative Notice 2010-20 Subject: Energy Star® Products Sales Tax Holiday. Beginning on September 1, 2010 and ending on November 30, 2010 inclusive, there will be a West Virginia State sales tax holiday on purchases, for non-commercial home or personal use, of products that carry the Energy Star® label, that have a per item cost of less than $5,000.

• 2010-19
• Administrative Notice 2010-19 Treatment of Debt Purchasers Pursuant to the West Virginia Collection Agency Act of 1973, as amended.

• 2010-18
• Administrative Notice 2010-18 Ad Valorem Property Tax. Property Tax Valuation of Motor Vehicles of Daily Rental Car Companies.

• 2010-17
• Administrative Notice 2010-17 Notice of Adjusted Interest Rates on Tax Underpayments and Overpayments and on Public Contracts for the Period of July 1, 2010 through December 31 , 2010.

• 2010-16
• Administrative Notice 2010-16 Properly Tax. State Tax Commissioner's Statement Concerning Methods by which Residential Real Estate is Appraised Statewide.

• 2010-15
• Administrative Notice 2010-15 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.

• 2010-14
• Administrative Notice 2010-14 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Green Guide for the Appraisal of Used Heavy Equipment.

• 2010-13
• Administrative Notice 2010-13 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.

• 2010-12
• Administrative Notice 2010-12 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitalization Rates for Managed Timberland for Property Tax Puposes for Tax Year 2010, Pursuant to §§110 CSR 1h- 12.

• 2010-11
• Administrative Notice 2010-11 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.

• 2010-10
• Administrative Notice 2010-10 Property Tax. State Tax Commissioner's Statement for the Determination of the Soil Productivity Maps for Managed Timberland, Pursuant to §§110 CSR Ih-3.16.

• 2010-09
• Administrative Notice 2010-09 Property Tax. State Tax Commissioner's Statement for the Determination of Oil and Gas Operating Expenses for Property Tax purposes for the Tax Year 2010, Pursuant to §§110 CSR 1j-4.3.

• 2010-08
• Administrative Notice 2010-08 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 2010, Pursuant to §§110 CSR 1j-4.4.

• 2010-07
• Administrative Notice 2010-07 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 lor Property Tax Purposes for Tax Year 2010, Pursuant to §§110 CSR 1i-4.1.7, 1j-4.5 and 1k-4.1.7.

• 2010-06
• Administrative Notice 2010-06 Property Tax. State Tax Commissioner's Statement for Value Analysis of Reserve Coal Properties Pursuant to §§110 CSR 1i-4.2.

• 2010-05
• Administrative Notice 2010-05 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.

• 2010-04
• Administrative Notice 2010-04 Property Tax. State Tax Commissioner's Statement for the Determination of the In-Place Tonnage Per Acre-Foot of Coal and Other Natural Resources.

• 2010-03
• Administrative Notice 2010-03 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 11-4, 1j-4 and 1k-4.

• 2010-02
• Administrative Notice 2010-02 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 2010, Pursuant to §§110 CSR 1i-4.1.6 and Ik-4.1.6.