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KEN HECHLER Secretary of State

WILLIAM H. HARRINGTON Chief of Staff

MARY P. RATLIFF Deputy Secretary of State

JUDY COOPER Director, Administrative Law

JAN CASTO PENNEY BARKER Deputy Secretary of State STATE OF WEST VIRGINIA Supervisor, Corporations CATHERINE FREROTTE SECRETARY OF STATE Executive Assistant Building 1. Suite 157-K (Plus all the volunteer , help we can get) Telephone: (304) 558-6000 1900 Kanawha Blvd., East Corporations: (304) 558-8000 Charleston, WV 25305-0770 FAX: (304) 658-0900 oO baal w mr; mm rm a 2° Ro TO:_JOHN MONTGOMERY _ mo w = > a AGENCY: _DEPT OF TAX AND REVENUE 2S _— ee w a = FROM: JUDY COOPER, DIRECTOR, ADMINISTRATIVE LAW DIVISION pal aS = DATE: June 4, 1997 £9

THE ATTACHED RULE FILED BY YOUR AGENCY HAS BEEN ENTERED INTO OUR COMPUTER SYSTEM. PLEASE REVIEW, PROOF AND RETURN IT WITH ANY CORRECTIONS. IF THERE ARE NO CORRECTIONS, PLEASE SIGN THIS MEMO AND RETURN IT TO THIS OFFICE. YOU WILL BE SENT A FINAL VERSION OF THE RULE FOR YOUR RECORDS.

PLEASE RETURN EITHER THE CORRECTED RULE OR THIS FORM WITHIN TEN (10) WORKING DAYS OF THE DATE YOU RECEIVED THIS REQUEST. CALL IF YOU HAVE ANY QUESTIONS. SERIES: _21.1 TITLE: _110 DEPT OF TAX AND REVENUE

* THE ATTACHED RULE HAS BEEN REVIEWED AND IS CORRECT.

SIGNED:

TITLE OF PERSON SIGNING:

DATE: ROKR RRR TR KK KKK RE RRR RRR RIKI ERE REEEE * THE ECTIONS HAVE’ S BEEN, REVLEWED AND NEEDS CORRECTING. THE CORRECTIONS

SIGNED: a TITLE OF DERSON SIGNING: ba, DATE: g aS o7

NOTE: IF YOU ARE NOT THE PERSON WHO HANDLES THIS RULE, PLEASE FORWARD TO THE CORRECT PERSON.