W. Va. Code R. § 110-13KK-1
General
1.1. Scope. -- This legislative rule establishes the procedures for applying for and claiming the West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers, and sets forth the methodology the Tax Commissioner will use to administer the West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers.
1.2. Authority. -- W. Va. Code §11-10-5 and W. Va. Code §11-13KK-13.
1.3. Filing Date. -- July 1, 2022.
1.4. Effective Date. -- July 1, 2022.
1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect on August 1, 2027.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-13KK-10 · Interpretation and construction
- 110-13KK-11 · Burden of proof; application required; failure to make…
- 110-13KK-12 · Tax credit review and accountability
- 110-13KK-13 · General procedure and administration