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; Do Not Mark In this Box WEST VIRGINIA SECRETARY OF STATE KEN HECHLER FILED ADMINISTRATIVE LAW DIVISION PRPR 2 iH I KE Form’ #6

NOTICE OF FINAL FILING AND ADOPTION OF A LEGISLATIVE RULE AUTHORIZED BY THE WEST VIRGINIA LEGISLATURE.

AGENCY; DEPARTMENT OF TAX AND REVENUE TCLE NUMBER:_110 a

AMENDMENT TO AN EXISTING RULE: . YESX__, NO___ os . a

IF YES, SERIES NUMBER OF RULE BEING AMENDED; __21__ (REPEALED AND REENACTED)

TITLE OF RULE BEING AMENDED: PERSONAL INCOME TAX causes

IF NO, SERIES NUMBER OF NEW RULE BEING PROPOSED:

TITLE OF RULE BEING PROPOSED:

THE ABOVE RULE HAS BEEN AUTHORIZED BY THE WEST VIRGINIA LEGISLATURE.

AUTHORIZATION IS CITED IN (house or senate bill number) __5+3- 243

PASSED ON _ MARCH 10, 1990

SECTION _64-7-6 (#)

THIS RULE IS FILED WITH THE SECRETARY OF STATE. THIS RULE BECOMES EFFECTIVE ON

CHARLES 0.. LORENSEN STATE TAX COMMISSIONER

THE FOLLOWING DATE: APRIL 2, 1990