W. Va. Code R. § 110-13FF-1
General
1.1. Scope. -- This legislative rule establishes the tax credit for donation of a motor vehicle to, or sale of a vehicle through a program administered by, a charitable organization that provides affordable and reliable transportation to low-income workers.
1.2. Authority. -- W. Va. Code §11-10-5 and §11-13FF-5.
1.3. Filing Date. -- April 28, 2026.
1.4. Effective Date. -- April 28, 2026.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2031.
Amendment history
4/28/2026
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-13FF-7 · Claiming the Credit
- 110-13FF-8 · Participation in Program
- 110-13FF-9 · Suitability of Vehicles
- 110-13FF-10 · Duties of the Qualified Charitable Organization
- 110-13FF-11 · Penalties
- 110-13GG-1 · General
- 110-13GG-2 · Definitions