General Procedure and Administration

7.1. Requirements to Claim the Tax Credit. To claim a tax credit, the farming taxpayer shall comply with the provisions of W. Va. Code §11-13DD-1, et seq. and this rule, and shall timely provide complete and accurate forms, returns, schedules and other information required or requested by the Agriculture Commissioner or Tax Commissioner.

7.2. Applicability of Other Laws. Application of this credit and eligibility for this credit shall not affect or abrogate application of the provisions of any portion of chapter eleven, or any other section, of the West Virginia Code.

7.3. Maintenance of Records. A farming taxpayer shall maintain the records required to verify the validity of its eligibility for the tax credit and the accuracy of the amount of tax credit claimed. The receipt form returned to the farming taxpayer by the Department of Agriculture shall be considered persuasive evidence of eligibility for this credit.

7.4. The farming taxpayer who claims the farm-to-food bank tax credit remains subject to audit by the Tax Commissioner or his or her designee.