Appalachian Power Co. v. State Tax Department

CLECKLEY, Justice:

The plaintiffs below and appellants herein, Appalachian Power Company, et al., 1 appeal an order of the Circuit Court of Kanawha County finding that a legislative regulation, 110 W.Va.C.S.R. 13, § la.2.11 (1990), is a valid and enforceable regulation properly interpreting W.Va.Code, ll-13-2n(a)(l) (1990). 2 In reaching its decision, the circuit court found there was no express or implied deduction for company use or line loss provided in W.Va.Code, ll-13-2n(a)(l). In its order, the circuit court rejected each of the plaintiffs’ exceptions. We affirm this ruling.

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