W. Va. Code R. § 110-13DD-3 - Tax Credit Authorized; Effective Date; Administration
3.1. W. Va. Code §
11-13DD-1, et
seq., authorizes a tax credit for farming taxpayers making donations
of edible agricultural products to nonprofit food programs on or after January
1, 2018.
3.2. The farm-to-food bank
tax credit can be applied against taxes imposed by W. Va. Code §
11-21-1, et seq.
and §
11-24-1, et
seq.
3.3. The farm-to-food
bank tax credit cannot be used to offset any tax that is not named in
subsection 3.2.
3.4. The taxes
imposed by W. Va. Code §
11-21-1, et seq.
and §
11-24-1, et seq.
are administered in accordance with the provisions of W. Va. Code §
11-10-1, et seq.,
pursuant to W. Va. Code §
11-10-3. Because the Office of Tax
Appeals has jurisdiction to hear and determine appeals from decisions or orders
of the Tax Commissioner denying refunds or credits for all taxes administered
in accordance with the provisions of W. Va. Code §
11-10-1, et seq.,
the Office of Tax Appeals has jurisdiction to hear and determine appeals from
decisions or orders of the Tax Commissioner denying credits with respect to the
farm-to-food bank tax credit. The West Virginia Office of Tax Appeals lacks
jurisdiction to hear appeals arising from actions of the Department of
Agriculture.
Notes
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