West Virginia § 64-12-3 - 64-12-3. Department of Revenue
Full text of West Virginia West Virginia Code § 64-12-3 — 64-12-3. Department of Revenue, with citation guidance and answers to common questions.
§ 64-12-3. 64-12-3. Department of Revenue
(a) Insurance Commissioner
(1) The legislative rule effective May 16, 1997, authorized under the authority of §33-2-10 of this code, relating to the Insurance Commissioner (emergency medical services, 114 CSR 50), is repealed.
(2) The legislative rule effective May 16, 1997, authorized under the authority of §33-2-10 of this code, relating to the Insurance Commissioner (diabetes regulation, 114 CSR 52), is repealed.
(b) Racing Commission
The procedural rule effective September 30, 1991, authorized under the authority of §19-23-6 of this code, relating to the Racing Commission (dispute resolution procedures, 178 CSR 04), is repealed.
(c) State Tax Department
(1) The interpretative rule effective August 26, 2006, authorized under the authority of §11-10E-2 of this code, relating to the State Tax Department (tax shelter voluntary compliance program, 110 CSR 10E), is repealed.
(2) The interpretative rule effective October 12, 1992, authorized under the authority of §5A-3-37 of this code, relating to the State Tax Department (preference for determining successful bids, 110 CSR 12C), is repealed.
(3) The legislative rule effective May 11, 2010, authorized under the authority of §11-13X-9 of this code, relating to the State Tax Department (West Virginia Film Industry Investment Act, 110 CSR 13X), is repealed.
(4) The procedural rule effective June 16, 2003, authorized under the authority of §11-10-5 of this code, relating to the State Tax Department (tobacco products excise tax on floorstocks, 110 CSR 17A), is repealed.
(5) The legislative rule effective May 11, 2010, authorized under the authority of §11-13Z-3 of this code, relating to the State Tax Department (residential solar energy tax credit, 110 CSR 21D), is repealed.
(6) The legislative rule effective April 15, 1992, authorized under the authority of §11-10-5 of this code, relating to the State Tax Department (Business Franchise Tax, 110 CSR 23), is repealed.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 64-12-3
What does West Virginia Code § 64-12-3 cover?
Section 64-12-3 ("64-12-3. Department of Revenue") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 64-12-3?
A common citation format is "West Virginia Code § 64-12-3" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 64-12-3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.