Application for and Amount of Tax Credit

5.1. At the conclusion of the tax year during which the farming taxpayer has made eligible donations that have been certified by the Department of Agriculture, the farming taxpayer may apply to the Tax Commissioner to receive the farm-to-food bank tax credit.

5.1.a. The amount of the credit shall be based upon the certification provided by the Department of Agriculture, although the limitations set forth in W. Va. Code §11-13DD-3 shall apply.

5.1.b. The farming taxpayer shall make application for the farm-to-food bank tax credit on a form approved by the Tax Commissioner, which shall be filed at the same time as either the Personal Income Tax return or Corporate Net Income Tax return, depending upon which of these two taxes is the tax for which the credit is being requested.