W. Va. Code R. § 110-21B-5
Determination of Eligibility
5.1. The Commissioner shall, using the information entered into the System by the assessor, annually determine the taxpayers that have qualified for the homestead exemption.
5.1.1. The Commissioner shall also determine the amount of the tax credit available to the respective taxpayers. The amount of the tax credit shall be based upon the information in the System.
Amendment history
4/30/2024
Source: view the official text
Nearby sections (25 sections)
- 110-21-81 · General Procedure And Administration
- 110-21-82 · Severability
- 110-21A-1 · General
- 110-21A-2 · Definitions
- 110-21A-3 · Taxable Income Calculation
- 110-21A-4 · Amount of Deduction
- 110-21A-5 · Withholding
- 110-21A-6 · Filing of a Return
- 110-21B-1 · General
- 110-21B-2 · Definitions
- 110-21B-3 · Citizen Tax Credit
- 110-21B-4 · Qualification for Homestead Exemption
- 110-21B-5 · Determination of Eligibility
- 110-21B-6 · Notice of Eligibility, Forms and Instructions
- 110-21B-7 · Calculation of Credit
- 110-21C-1 · General
- 110-21C-2 · Definitions
- 110-21C-3 · Methods for Certain Entities to Distribute Credit
- 110-21C-4 · Sale, Assignment or Other Transfer of Credit
- 110-21C-5 · Method to demonstrate good standing with state, local,…
- 110-21C-6 · Limitations on claiming the credit
- 110-21F-1 · General
- 110-21F-2 · Definitions
- 110-21F-3 · Rebate allowable
- 110-21F-4 · Eligibility to claim the coal severance tax rebate