2005 West Virginia Code - §64-7-3. — Tax Commissioner.

§64-7-3. Tax Commissioner.
(a) The legislative rule filed in the State Register on the twenty-ninth day of July, two thousand five, authorized under the authority of section five, article twelve, chapter eleven of this code, modified by the Tax Commissioner to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on the twentieth day of December, two thousand five, relating to the Tax Commissioner (business registration certificate - suspension for failure to pay personal property taxes, 110 CSR 12D), is authorized.
(b) The legislative rule filed in the State Register on the twenty-ninth day of July, two thousand five, authorized under the authority of section eleven, article one-a, chapter eleven of this code, relating to the Tax Commissioner (valuation of active and reserve coal property for ad valorem property tax purposes, 110 CSR 1I), is authorized, with the following amendment:
On page seventeen, subparagraph 4.2.3.16., by striking out the words "that is above local drainage".