W. Va. Code R. § 110-13J-1
General
1.1. Scope. -- This legislative rule implements W. Va. Code §§11-13K-1 et seq. 11-13K-5 requires the Tax Commissioner to propose legislative rules for certification of qualified agricultural equipment and for administration of the tax credit for purchases of the equipment.
1.2. Authority. -- W. Va. Code §11-13K-5.
1.3. Filing Date. -- May 14, 1997.
1.4. Effective Date. -- June 1, 1997.
Amendment history
6/1/1997
Source: view the official text
Nearby sections (25 sections)
- 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…
- 110-13GG-14 · Tax Credit Review and Accountability
- 110-13GG-15 · General Procedure and Administration
- 110-13GG-16 · Crimes and Penalties
- 110-13GG-17 · Severability
- 110-13II-1 · General
- 110-13II-2 · Definitions
- 110-13II-3 · Applying Approved High-Wage Growth Business Tax Credits
- 110-13II-4 · False certification
- 110-13J-1 · General
- 110-13J-2 · Definitions
- 110-13J-3 · Description of the Credit
- 110-13J-4 · General Procedure and Administration
- 110-13KK-1 · General
- 110-13KK-2 · Definitions
- 110-13KK-3 · The amount of credit
- 110-13KK-4 · Application of the credit
- 110-13KK-5 · Qualified investment
- 110-13KK-6 · Forfeiture of unused tax credits; redetermination of…
- 110-13KK-7 · Transfer of qualified investment to successors
- 110-13KK-8 · Identification of investment credit property
- 110-13KK-9 · Failure to keep records of investment credit property