{"data":{"id":"us-wv/w.-va.-code-11-13jj-5","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13JJ-5","heading":"Legislative rules.","body":"(a) The Tax Commissioner may propose rules for legislative approval in accordance with the provision of §29A-3-1 et seq. of this code as may be necessary to carry out the purposes of this article.\n(b) The commission may propose rules for legislative approval in accordance with the provisions of §29A-3-1 et seq. of this code as may be necessary to carry out the purposes of this article.","path":["CHAPTER 11. TAXATION.","ARTICLE 13JJ. WEST VIRGINIA VOLUNTEER FIREFIGHTER TAX CREDIT ACT."],"source_url":"https://code.wvlegislature.gov/11-13JJ-5/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:49Z","sha256":"e7250f7fed99d61e9e708f13daafed6ef7533269a98bfc2b6e1cc1e01dc7e457","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13jj-4","next":"us-wv/w.-va.-code-11-13jj-6"},"notice":"GroundRules: Original legal text. Not legal advice."}