W. Va. Code R. § 110-13DD-1
General
1.1. Scope. -- This legislative rule sets forth the procedures and requirements for the State Tax Department's administration of the farm-to-food bank tax credit that is established by W. Va. Code §11-13DD-1, et seq.
1.2. Authority. -- W. Va. Code §11-13DD-5.
1.3. Filing Date. -- April 24, 2023.
1.4. Effective Date. -- April 24, 2023.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect on August 1, 2028.
1.6. Applicability. -- The farm-to-food bank tax credit is available to qualified donors who make eligible and certified donations after December 31, 2017.
Amendment history
4/24/2023
Source: view the official text
Nearby sections (25 sections)
- 110-13AA · Information to be Utilized for Calculating the Distribution…
- 110-13AB-1 · General
- 110-13AB-2 · Interpretive Note
- 110-13AB-3 · Definitions
- 110-13AB-4 · Reduction of Severance Tax rates
- 110-13AC-1 · General
- 110-13AC-2 · Interpretive Note
- 110-13AC-3 · Definitions
- 110-13AC-4 · Reduction of Severance Tax Rates on Thermal or Steam Coal
- 110-13AC-5 · Accounting for Sales of Thermal or Steam Coal
- 110-13AC-6 · Records
- 110-13AC-7 · Minimum amount available for dedication under W. Va. Code…
- 110-13DD-1 · General
- 110-13DD-2 · Definitions
- 110-13DD-3 · Tax Credit Authorized; Effective Date; Administration
- 110-13DD-4 · Procedure for Certification
- 110-13DD-5 · Application for and Amount of Tax Credit
- 110-13DD-6 · Limitations on Tax Credit
- 110-13DD-7 · General Procedure and Administration
- 110-13FF-1 · General
- 110-13FF-2 · Definitions
- 110-13FF-3 · Amount of Credit; limitation on aggregate credit amount
- 110-13FF-4 · Consumers Sales Tax
- 110-13FF-5 · Licensing of Motor Vehicle Dealers
- 110-13FF-6 · Aggregate Amount of Credits Allowed