W. Va. Code R. § 110-13GG-1
General
1.1. Scope. -- This legislative rule establishes the procedures for applying for and claiming the Downstream Natural Gas Manufacturing Investment Tax Credit of 2020, and sets forth the methodology the State Tax Commissioner will use to administer the Downstream Natural Gas Manufacturing Tax Credit of 2020.
1.2. Authority. -- W. Va. Code §11-10-5 and W. Va. CODE §§11-13GG-5, 9, 16.
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)
- 110-13DD-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
- 110-13GG-3 · The Amount of Credit
- 110-13GG-4 · Application of the Credit
- 110-13GG-5 · Qualified Investment
- 110-13GG-6 · New Jobs Percentage
- 110-13GG-7 · Forfeiture of Unused Tax Credits; redetermination of…
- 110-13GG-8 · Recapture of Credit; recapture tax imposed
- 110-13GG-9 · Transfer of Qualified Investment to Successors
- 110-13GG-10 · Identification of Investment Credit Property
- 110-13GG-11 · Failure to Keep Records of Investment Credit Property
- 110-13GG-12 · Interpretation and Construction
- 110-13GG-13 · Burden of Proof; application required; failure to make…