Administrative Notices 2021

  • 2021-27 Administrative Notice 2021-27 Notice of Adjusted lnterest Rates on Tax Underpayments and Overpayments and on Public Contracts for the Period of January 1, 2022 through December 31, 2022.
  • 2021-26 Administrative Notice 2021-26 Notice of Determination of Average Wholesale Price of Motor Fuel for the Period of January 1, 2022 to December 31, 2022 for the Purposes of the West Virginia Motor Fuel Excise Tax.
  • 2021-25 Administrative Notice 2021-25 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, 2022 to December 31, 2022.
  • 2021-24 Administrative Notice 2021-24 Economic Opportunity Tax Credit Small Business Economic Opportunity Tax Credit (Small Business Credit) Notice of Inflation Adjustments for Tax Years Beginning Prior to 2022.
  • 2021-23 Administrative Notice 2021-23 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 2022.
  • 2021-22 Administrative Notice 2021-22 Economic Opportunity Tax Credit High Technology Manufacturer Median Compensation Notice of Inflation Adjustment for Tax Years Beginning in 2022.
  • 2021-21 Administrative Notice 2021-21 Economic Opportunity Tax Credit Notice of Statewide Average Nonfarm Payroll Wage for Tax Years Beginning In 2022.
  • 2021-20 Administrative Notice 2021-20 Notice of Extension of Time for Filing All Tax Returns and Periodic Filings. All West Virginia Tax Returns and Other West Virginia State Tax Filings Due on Any Date From and Including August 15, 2021, Up To and Including August 20, 2021 are Extended and are Due on August 24, 2021.
  • 2021-17 Administrative Notice 2021-17 Notice of 30-day Extension of Time for Filing Property Tax Returns for Oil Producing Property and Natural Gas-Producing Properties for the 2022 Tax Year.
  • 2021-16 Administrative Notice 2021-16 Extension of April 15, 2021 Due Date for Filing 2020 Annual Income Tax Returns.
  • 2021-15 Property Tax. State Tax Commissioner's Statement Concerning Methods by which Residential Real Estate is Appraised Statewide.
  • 2021-14 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
  • 2021-13 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Green Guide for the Appraisal of Used Heavy Equipment.
  • 2021-12 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
  • 2021-11 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitalization Rates for Managed Timberland for Property Tax Purposes for Tax Year 2021. Pursuant to § 110 CSR 1H-12
  • 2021-10 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
  • 2021-09 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
  • 2021-08 Property Tax. State Tax Commissioner's Statement for the Determination of Oil and Gas Operating Expenses for Property Tax Purposes for Tax Year 2021. Pursuant to § 110 CSR 1J-4.3
  • 2021-07 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 2021. Pursuant to § 110 CSR 1J-4.4
  • 2021-06 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 2021. Pursuant to §§ 110 CSR 1I-4.1.7, 1J-4.5 and 1K-4.1.7
  • 2021-05 Property Tax. State Tax Commissioner's Statement for Value Analysis of Reserve Coal Properties. Pursuant to § 110 CSR 1I-4.2
  • 2021-04 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
  • 2021-03 Property Tax. State Tax Commissioner's Statement for the Determination of the In-Place Tonnage Per Acre-Foot of Coal and Other Natural Resources.
  • 2021-02 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 11-4, 1J-4 and 1K-4
  • 2021-01 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 2021. Pursuant to §§110 CSR 1I-4.1.6 and 1K-4.1.6
​