Administrative Notices 2019

  • 2019-31
  • Administrative Notice 2019-31 Notice of Determination of Average Wholesale Price of Motor Fuel for the Period of January 1, 2020 to December 31, 2020 for the Purposes of the West Virginia Motor Fuel Excise Tax.
  • 2019-30
  • Administrative Notice 2019-30 Notice of Adjusted Interest Rates on Tax Underpayments and Overpayments and on Public Contracts for the Period of January 1, 2020 Through December 31, 2020
  • 2019-29
  • Administrative Notice 2019-29 Tourism Development Tax Credit. Notice of Determination of Median Wage for Qualified Professional Services Destination Facilities for the Purposes of the Tourism Development Tax Credit for the Period of January 1, 2020 To December 31, 2020.
  • 2019-28
  • Administrative Notice 2019-28 Economic Opportunity Tax Credit. Credit Available for Taxpayers Who Do Not Satisfy the New Jobs Percentage Requirement - Notice of Inflation Adjustment for Tax Years Beginning in 2020.
  • 2019-27
  • Administrative Notice 2019-27 Economic Opportunity Tax Credit. High Technology Manufacturer Median Compensation Notice of Inflation Adjustment for Tax Years Beginning in 2020.
  • 2019-26
  • Administrative Notice 2019-26 Economic Opportunity Tax Credit. Small Business Economic Opportunity Tax Credit (Small Business Credit) - Notice of Inflation Adjustments for Tax Years Beginning in 2020.
  • 2019-25
  • Administrative Notice 2019-25 Economic Opportunity Tax Credit. Notice of Statewide Average Nonfarm Payroll Wage for Tax Years Beginning in 2020.
  • 2019-24
  • Administrative Notice 2019-24 Projected Accumulated Cost Account, and Accumulated Cost Account Adjustments, Projected Reconciliation Adjustment, Projected Periodic Cost Recovery Fee and Projected Allocable Revenues for the 2020 Fiscal Year: Title 110, Code of State Rules, Series 28.
  • 2019-23
  • Administrative Notice 2019-23 Severance Tax: Privileges of Producing Limestone or Sandstone
  • 2019-22
  • Administrative Notice 2019-22 Subject: Partnerships, Limited Liability Companies and Other Business Entities Subject to Sub-Chapter K of the Internal Revenue Code of 1986 as Amended.
  • 2019-21
  • Administrative Notice 2019-21 Consumers Sales and Service Tax: Marketplace Facilitators Having Economic Nexus With West Virginia Required to Collect West Virginia Sales and Use Taxes on Sales Made On and After July 1, 2019
  • 2019-20
  • Administrative Notice 2019-20 Consumers Sales and Service Tax: Exemption for Sales of Investment Metal Bullion and Coins
  • 2019-19
  • Administrative Notice 2019-19 Consumers Sales and Service Tax: Exemption for Mobility Enhancing Equipment Installed in New or Used Motor Vehicle
  • 2019-18
  • Administrative Notice 2019-18 Consumers Sales and Service Tax: Expansion and Clarification of Sales Tax Exemption for School Fund Raisers
  • 2019-17
  • Administrative Notice 2019-17 Subject: Invitation for Public Comment on Subjects That Should Be Addressed in Administrative Rules, Publications and Other Materials Relating to Tax Bills Enacted During the Recently Completed Regular Session of the West Virginia Legislature.
  • 2019-16
  • Administrative Notice 2019-16 Re: 2018 Mailing Information - Forms 1099-G & 1099-Int
  • 2019-15
  • Administrative Notice 2019-15 Property Tax. State Tax Commissioner's Statement Concerning Methods By Which Residential Real Estate Is Appraised Statewide
  • 2019-14
  • Administrative Notice 2019-14 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
  • 2019-13
  • Administrative Notice 2019-13 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Green Guide for the Appraisal of Used Heavy Equipment
  • 2019-12
  • Administrative Notice 2019-12 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
  • 2019-11
  • Administrative Notice 2019-11 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitaization Rates for Managed Timberland for Property Tax. Purposes for Tax Year 2019, Pursuant to § 110 CSR 1H-12
  • 2019-10
  • Administrative Notice 2019-10 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
  • 2019-09
  • Administrative Notice 2019-09 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
  • 2019-08
  • Administrative Notice 2019-08 Property Tax. State Tax Commissioner's Statement for the Determinatlon of Oil and Gas Operating Expenses for Property Tax. Purposes for Tax Year 2019, Pursuant to § 110 CSR 1J-4.3
  • 2019-07
  • Administrative Notice 2019-07 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 2019, Pursuant to § 110 CSR 1J-4.4.
  • 2019-06
  • Administrative Notice 2019-06 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 2019 Pursuant to §§ 110 CSR 1I-4.1.7, 1J-4.5 and 1K-4.1.7
  • 2019-05
  • Administrative Notice 2019-05 Property Tax. State Tax Commissioner's Statement for Value Analysis of Reserve Coal Properties Pursuant to § 110 CSR 1I-4.2
  • 2019-04
  • Administrative Notice 2019-04 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
  • 2019-03
  • Administrative Notice 2019-03 Property Tax. State Tax Commissioner's Statement for the Determination of the In-Place Tonnage Per Acre-Foot of Coal and Other Natural Resources
  • 2019-02
  • Administrative Notice 2019-02 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
  • 2019-01
  • Administrative Notice 2019-01 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 2019, Pursuant to §§ 110 CSR 11-4.1.6 and 1K-4.1.6
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