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_ WEST VIRGINIA SECRETARY OF STATE eFILED 7 11/30/2018 12:07 PM
| MAC WARNER | | Office of West Virginia _ ADMINISTRATIVE LAW DIVISION : Secretary Of State
NOTICE OF FINAL FILING AND ADOPTION OF A LEGISLATIVE EXEMPT, INTERPRETIVE OR PROCEDURAL RULE
AGENCY: Tax TITLE-SERIES: 110-21C
RULE TYPE: Procedural Amendment to Existing Rule: Yes Repeal of existing rule: No
RULE NAME: METHOD OF CLAIMING THE QUALIFIED REHABILITATED BUILDINGS INVESTMENT CREDIT
CITE STATUTORY AUTHORITY: W. Va. Code §§11-21-8a(a}, 11~21-8e(b), 11-21-8h(e}, and 11-24-23a(a)
This rule is filed with the Secretary of State. This rule becomes effective on the following date:
December 31, 2018
BY CHOOSING ‘YES’, | ATTEST THAT THE PREVIOUS STATEMENT IS TRUE AND CORRECT.
Yes Allen R Prunty -- By my signature, | certify that 1am the person authorized to file legislative rules, in accordance with West Virginia Code §29A-3-11 and §39A-3-2.