{"data":{"id":"us-wv/w.-va.-code-11-6f-5","jurisdiction":"us-wv","citation":"W. Va. Code § 11-6F-5","heading":"Authority to propose rules.","body":"The State Tax Commissioner shall propose rules for promulgation in accordance with article three, chapter twenty-nine-a of this code for the administration of this article as may be necessary to implement the provisions of this article: Provided, That the State Tax Commissioner may promulgate emergency rules to implement the provisions of this article.","path":["CHAPTER 11. TAXATION.","ARTICLE 6F. SPECIAL METHOD FOR APPRAISING QUALIFIED CAPITAL ADDITIONS TO MANUFACTURING FACILITIES."],"source_url":"https://code.wvlegislature.gov/11-6F-5/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:24Z","sha256":"6ee3cf705ee1e1986c7d05536c3cfa7859288df4a756621876aafeb6919291cc","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-6f-4","next":"us-wv/w.-va.-code-11-6f-6"},"notice":"GroundRules: Original legal text. Not legal advice."}