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Administrative Notices 1997


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Notice Date Topic
97-25R 02/09/1998 The Income Percentage For West Virginia Nonresident/Part Year Resident Returns Will Not Exceed 100%
97-25 01/26/1998 The Income Percentage For West Virginia Nonresident/Part Year Resident Returns Will Not Exceed 100%
97-24 Not Issued
97-23 11/26/1997 Average Wholesale Price of Fuel Used in Determination of Consumers Sales Tax on Fuel for Upcoming Calendar
97-22 11/03/1997 Business Investment and Jobs Expansion Tax Credit - Small Business Investment and Jobs Expansion Tax Credit (Small Business Credit): Notice of Inflation Adjustments for Tax years Beginning in 1988.
97-21 10/22/1997 Notice of Adjusted Interest Rate On Tax Underpayments and Overpayments And on Public Contracts For the Period of January 1, 1998 through June 30, 1998
97-20 08/06/1997 West Virginia Health Care Provider Tax - Nursing Facility Services: Policy of the State Tax Commissioner on the Allowance of Contractual Allowances in Computing Health Care Provider Tax Liability
97-19 06/19/1997 Preneed Cemetery Companies A preneed cemetery company must be registered with the Office of the Attorney General, Preneed Funeral Services Division in order to sell preneed funeral services, funeral goods and burial goods.
97-18 04/14/1997 Notice of Adjusted Interest Rate On Tax Underpayments and Overpayments And on Public Contracts For the Period of July 1, 1997 through December 31, 1997.
97-17 04/09/1997 WVPIT: Meaning of "federal adjusted gross income" as used in the West Virginia Personal Income Tax Act updated to bring it into conformity with its meaning for federal income tax purposes. Changes in federal income tax law made after December 31, 1995, but before January 1, 1997, are adopted.
97-16 04/09/1997 WVCNIT: Meaning of "federal taxable income" for West Virginia corporation net income tax purposes updated to bring it into conformity with its meaning for federal income tax purposes. Changes in federal law made after December 31, 1995, but before January 1, 1997, are adopted.
97-01 Reserved

02/04/2010 15:44