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STATE OF WEST VIRGINIA

DEPARTMENT OF TAX AND REVENUE CECILH. UNDERWOOD ROBIN C. CAPEHART

GOVEANOR Tax Division SECRETARY

P. O. Box 2389 Charleston, West Virginia 25328-2389

PROMULGATION HISTORY

RULE TITLE: Personal Income Tax Low Income Exclusion TITLE NUMBER: 110

SERIES: 21.1

NOTICE FILED: July 9, 1996.

HEARING DATE OR PUBLIC COMMENT PERIOD: July 9, 1996 - August 8, 1996.

EMERGENCE RULE: N/A

E.R.D. NUMBER: E.R.D. DATE:

FILED/ AGENCY APPROVED: August 16, 1996

FILED AS MODIFIED: October 31, 1996

LEGISLATIVE

AUTHORIZATION: SB 157 EFFECTIVE DATE: June 1, 1997 LD: JM/lr

5/13/97

“ANEQUAL OPPORTUNITY/AFFIRMATIVEACTIONEMPLOYER"