W. Va. Code R. § 110-13AC-2
This interpretive rule shall be read together with the Severance Tax statutes (W. Va. Code § 11-13A-1et seq.) and legislative rules (W. Va. Code St. R. § 110-13A-1,et seq.) previously promulgated by the Tax Commissioner. The definitions, policies and procedures provided in W. Va. Code St. R. § 110-13A-1, et seq. are equally applicable to this interpretive rule. Should there be an inconsistency between the promulgated legislative rules and this interpretive rule, the legislative rules shall control, except to the extent the legislative rules do not reflect the amendment to the Severance Tax laws enacted in H.B. 3142 (2019), which is addressed in this or another rule promulgated by the Tax Commissioner as provided in § 29A-3-1, et seq. of the West Virginia Code.
W. Va. Code R. § 110-13AC-2