West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06D - Alternative-Fuel Motor Vehicle Tax Credit
Section 110-6D-1 - General

Universal Citation: 110 WV Code of State Rules 110-6D-1

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- This legislative rule is intended to explain and clarify the Alternative-Fuel Motor Vehicle Tax Credit as set forth in W. Va. Code §§ 11-6D-1, et seq. This rule repeals and replaces all prior Alternative-Fuel Motor Vehicle Fuel rules.

The Alternative-Fuel Motor Vehicle Tax Credit became effective July 1, 1997 and expired June 6, 2006. W. Va. Code §§ 11-6D-1, et seq., was amended in 2011, and the Alternative-Fuel Motor Vehicle Tax Credit was reinstated, effective July 1, 2011. The Tax Credit was most recently amended and became effective April 13, 2013.

W. Va. Code § 11-6D-1, et seq. provides a tax credit for qualified alternative-fuel motor vehicles and qualified alternative-fuel vehicle refueling infrastructures. The credit for qualified alternative-fuel vehicle home refueling infrastructures was eliminated.

1.2. Authority. -- W. Va. Code § 11-6D-8(b).

1.3. Filing Date. -- February 20, 2014.

1.4. Effective Date. -- March 22, 2014.

1.5. General. -- Repeal and replace.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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