Administrative Notices 2020

  • 2020-24
  • Administrative Notice 2020-24 Notice of Adjusted Interest Rates on Tax Underpayments and Over-payments and on Public Contracts for the Period of January 1, 2021 through December 31, 2021.
  • 2020-23
  • Administrative Notice 2020-23 Notice of Determination of Average Wholesale Price of Motor Fuel for the Period of January 1, 2021 to December 31, 2021 for the Purposes of the West Virginia Motor Fuel Excise Tax.
  • 2020-22
  • Administrative Notice 2020-22 Economic Opportunity Tax Credit. Notice of Statewide Average Non-farm Payroll Wage for Tax Years Beginning in 2021.
  • 2020-21
  • Administrative Notice 2020-21 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, 2021 to December 31, 2021.
  • 2020-20
  • Administrative Notice 2020-20 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 2021.
  • 2020-19
  • Administrative Notice 2020-19 Economic Opportunity Tax Credit. High Technology Manufacturer Median Compensation Notice of Inflation Adjustment for Tax Years Beginning in 2021.
  • 2020-18
  • Administrative Notice 2020-18 Economic Opportunity Tax Credit. Small Business Economic Opportunity Tax Credit (Small Business Credit) - Notice of Inflation Adjustments for Tax Years Beginning in 2021.
  • 2020-17
  • Administrative Notice 2020-17 Projected Accumulated Cost Account, and Accumulated Cost Account Adjustments, Projected Reconciliation Adjustment, Projected Periodic Cost Recovery Fee and Projected Allocable Revenues for the 2021 Fiscal Year: Title 110, Code of State Rules, Series 28.
  • 2020-16
  • Administrative Notice 2020-16 Dale W. Steager, State Tax Commissioner. Extension of April 15, 2020 Due Date for Filing 2019 Annual Income Tax Returns Due to the Covid-19 Outbreak.
    Executive Order 13-20
  • 2020-15
  • Administrative Notice 2020-15 Property Tax. State Tax Commissioner's Statement Concerning Methods By Which Residential Real Estate is Appraised Statewide.
  • 2020-14
  • Administrative Notice 2020-14 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.
  • 2020-13
  • Administrative Notice 2020-13 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Green Guide for the Appraisal of Used Heavy Equipment.
  • 2020-12
  • Administrative Notice 2020-12 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.
  • 2020-11
  • Administrative Notice 2020-11 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitalization Rates for Managed Timberland for Property Tax Purposes for Tax Year 2020, Pursuant to §110 CSR 1H-12.
  • 2020-10
  • Administrative Notice 2020-10 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.
  • 2020-09
  • Administrative Notice 2020-09 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.
  • 2020-08
  • Administrative Notice 2020-08 Property Tax. State Tax Commissioner's Statement for the Determination of Oil and Gas Operating Expenses for Property Tax Purposes for Tax Year 2020, Pursuant to §110 CSR 1J-4.3.
  • 2020-07
  • Administrative Notice 2020-07 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 2020, Pursuant to §110 CSR 1J-4.4.
  • 2020-06
  • Administrative Notice 2020-06 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 2020 Pursuant to §§110 CSR 1I-4.1.7, 1J-4.5 and 1K-4.1.7.
  • 2020-05
  • Administrative Notice 2020-05 Property Tax. State Tax Commissioner's Statement for Value Analysis of Reserve Coal Properties Pursuant to §110 CSR 1I-4.2.
  • 2020-04
  • Administrative Notice 2020-04 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.
  • 2020-03
  • Administrative Notice 2020-03 Property Tax. State Tax Commissioner's Statement for the Determination of the In-Place Tonnage Per Acre-Foot of Coal and Other Natural Resources.
  • 2020-02
  • Administrative Notice 2020-02 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.
  • 2020-01
  • Administrative Notice 2020-01 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 2020, Pursuant to §§110 CSR 1I-4.1.6 and 1K-4.1.6.
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