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WEST VIRGINIA STATUTES AND CODES

§11-15-9m Discretionary designation of per se exemptions.

§11-15-9m. Discretionary designation of per se exemptions.
Notwithstanding any other provision of this code, the Tax Commissioner may, by rule, specify those exemptions authorized in this article or in other provisions of this code or applicable federal law for which exemption certificates or direct pay permits are not required.

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