{"data":{"id":"us-wv/w.-va.-code-5b-2l-4","jurisdiction":"us-wv","citation":"W. Va. Code § 5B-2L-4","heading":"Rule-making.","body":"(a) In order to effectuate the purposes of this article, the Tax Commissioner may promulgate procedural rules, interpretive rules and legislative rules, including emergency rules, or any combination thereof in accordance with §29A-3-1 et seq. of this code.\n(b) In order to effectuate the purposes of this article, the Department of Economic Development or any agency, division, or subdivision thereof, may promulgate procedural rules, interpretive rules, and legislative rules, including emergency rules, or any combination thereof in accordance with §29A-3-1 et seq. of this code.","path":["CHAPTER 5B. ECONOMIC DEVELOPMENT ACT OF 1985.","ARTICLE 2L. BUILD WV ACT."],"source_url":"https://code.wvlegislature.gov/5B-2L-4/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:20:11Z","sha256":"59be2466e589d17d75e1ce33627e66fe643882a9a3619fdf9759515d157a3bc1","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-5b-2l-3","next":"us-wv/w.-va.-code-5b-2l-5"},"notice":"GroundRules: Original legal text. Not legal advice."}