Griffith v. FRONTIER WEST VIRGINIA, INC.

DAVIS, Justice:

The petitioner herein and respondent below, Craig Griffith, State Tax Commissioner of West Virginia (hereinafter “Tax Commissioner”), 1 appeals from an order entered Sep tember 14, 2010, by the Circuit Court of Berkeley County. By that order, the circuit court reversed an earlier order of the Office of Tax Appeals; 2 found that W. Va.Code § 11—13B—2(b)(5) (1987) (Repl.Vol.2008) is plain and unambiguous; and concluded that W.Va.C.S.R. § 110-13B-2.6 (1988) is an invalid legislative rule. The circuit court further determined that the West Virginia Public Service Commission’s…