West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13J-10
Public information relating to tax credit
Official textcode.wvlegislature.gov
# (a)
The Tax Commissioner shall annually publish in the State Register the name of every taxpayer asserting this credit on a tax return, and the amount of any credit asserted on a tax return under this article by each such taxpayer, and the confidentiality provisions of §11-1-4a or §11-10-5d of this code, or of any other provision of this code, do not apply to such information.
# (b)
The provisions of §11-13J-10(a) of this code shall have no force or effect on or after January 1, 2022.
Source: view the official text
In this chapter (40 sections)
- 11-13G-3 · Amount of credit
- 11-13G-4 · When credit may be taken
- 11-13G-5 · Application of credit
- 11-13H-1 · 11-13H-1
- 11-13H-2 · 11-13H-2
- 11-13H-3 · 11-13H-3
- 11-13H-4 · 11-13H-4
- 11-13I-1 · Legislative purpose
- 11-13I-2 · Credit allowed; amount and duration of credit; recapture of…
- 11-13I-3 · Application of credit; limitation of credit; tax…
- 11-13J-1 · Short title
- 11-13J-2 · Legislative finding and purpose
- 11-13J-3 · Definitions
- 11-13J-4 · Eligibility for tax credits; creation of neighborhood…
- 11-13J-4A · Neighborhood Investment Program Advisory Board
- 11-13J-5 · Amount of credit allowed
- 11-13J-6 · Application of annual credit allowance
- 11-13J-7 · Assertion of the tax credit against tax
- 11-13J-8 · Total maximum aggregate tax credit amount
- 11-13J-9 · Credit recapture; interest; penalties; additions to tax;…
- 11-13J-10 · Public information relating to tax credit
- 11-13J-11 · Audits and examinations; information sharing
- 11-13J-12 · Program evaluation; expiration of credit; preservation of…
- 11-13K-1 · Findings and purpose
- 11-13K-2 · Definitions
- 11-13K-3 · Amount of credit
- 11-13K-4 · Proration of credit
- 11-13K-5 · Legislative rules
- 11-13K-6 · Effective date
- 11-13L-1 · Short title
- 11-13L-2 · Definitions
- 11-13L-3 · Eligibility for tax credits; creation of the credit
- 11-13L-4 · Amount of credit allowed
- 11-13L-5 · Application of annual credit allowance
- 11-13L-6 · Annual computation of the number of jobs held by qualified…
- 11-13L-7 · Availability of credit to successors
- 11-13L-8 · Credit recapture; interest; penalties; additions to tax;…
- 11-13L-9 · Effective date
- 11-13M-1 · Legislative purpose
- 11-13M-2 · Definitions