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-3 - Transition Rules
Universal Citation: 110 WV Code of State Rules 110-6D-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Alternative Fuel Vehicles. Alternative fuel motor vehicles capable of running on ethanol, Flex-Fuel, Natural gas hydrocarbons and derivatives, Hydrogen, Coal-derived liquid fuels, and Electricity must have been purchased after December 31, 2010 and prior to April 15, 2013, and are subject to the following rules:
3.1.1. An original bill of sale or
some other indicia of purchase must have been issued after December 31, 2010
and prior to April 15, 2013. The bill of sale or other indicia of purchase must
contain all information related to the consideration paid for the vehicle,
including the amount of any trade-in or rebate claimed by the
purchaser.
3.1.2. Payment for the
vehicle, which may include any financing arrangement, must be completed after
December 31, 2010 and prior to April 15, 2013.
3.1.3. The purchaser of the vehicle must have
taken possession of the vehicle after December 31, 2010 and prior to April 15,
2013.
3.2. Qualified Alternative Fuel Vehicle Home Refueling Infrastructure. The purchase and installation of qualified alternative fuel vehicle home refueling infrastructure must have been purchased after December 31, 2010 and prior to April 15, 2013, and is subject to the following rules:
3.2.1. An original bill of sale or some other
indicia of purchase must have been issued after December 31, 2010 and prior to
April 15, 2013.
3.2.2. Payment for
the installation of the infrastructure, which may include any financing
arrangements, must be completed after December 31, 2010 and prior to April 15,
2013.
3.2.3. There must be some
other overt act or indicia of installation of the infrastructure started after
December 31, 2010 and prior to April 15, 2013, which may include:
3.2.3.a. A building permit, where
available;
3.2.3.b. The required
notification provided in W. Va. Code §
11-3-3a.
3.2.3.c. Any other indicia the Tax
Commissioner deems acceptable.
3.2.4. Additionally, to claim the credit, the
taxpayer must include with an application:
3.2.4.a. A listing of each purchased item
including compression equipment, storage tanks, and dispensing units for
alternative fuel at the point where the fuel is delivered, together with copies
of invoices for each item;
3.2.4.b.
A statement, signed by the taxpayer, stating that the property is installed and
located in this state; and
3.2.4.4.
A statement, signed by the taxpayer, stating that no credit has been previously
claimed by any taxpayer on the cost of such property.
3.3. Qualified Alternative Fuel Vehicle Commercial Refueling Infrastructure. The purchase and installation of qualified alternative fuel vehicle commercial refueling infrastructure is subject to different credit qualification and calculation criteria depending on when the infrastructure is placed into service.
3.3.1. When the purchase and installation of
qualified alternative fuel vehicle commercial refueling infrastructure is
purchased, installed, and placed into service after December 31, 2010 and prior
to January 1, 2014, the following rules apply:
3.3.1.a. The amount of credit available will
be fifty percent of the total costs, up to a maximum of $250,000, directly
associated with the construction or purchase and installation of the
alternative fuel vehicle commercial refueling infrastructure.
3.3.1.b. However, if the alternative fuel
vehicle commercial refueling infrastructure is generally accessible for public
use, the amount of credit available will be fifty percent of the total costs,
up to a maximum of $312,500, directly associated with the construction or
purchase and installation of the alternative fuel vehicle commercial refueling
infrastructure.
3.3.2.
When the purchase and installation of qualified alternative fuel vehicle
commercial refueling infrastructure is purchased, installed, and placed into
service after January 1, 2014 but prior to January 1, 2018, the following rules
apply:
3.3.1.a. The amount of credit available
will be twenty percent of the total costs, per facility, up to a maximum of
$400,000, directly associated with the construction or purchase and
installation of the alternative fuel vehicle commercial refueling
infrastructure.
3.3.3.
When the purchase and installation of qualified alternative fuel vehicle
infrastructure begins prior to January 1, 2014, but is not completed and placed
into service until after January 1, 2014, the taxpayer may choose to fall under
the rules provided in either 3.3.a. or 3.3.b., but no taxpayer shall be
eligible to claim a credit under both sections for the same alternative fuel
vehicle commercial refueling infrastructure.
3.3.4. For purposes of this rule, the
following items will be determinative of when the alternative fuel vehicle
commercial refueling infrastructure began:
3.3.4.a. The date of the original bill of
sale or some other indicia of purchase;
3.3.4.b. The payment for the installation of
the infrastructure, which may include any financing arrangements; and
3.3.4.c. The completion of some other overt
act or indicia of installation of the infrastructure, which may include:
3.3.4.c.1. A building permit, where
available;
3.2.4.c.2. The required
notification provided in W. Va. Code §
11-3-3a
3.2.4.c.3. Any other indicia the Tax
Commissioner deems acceptable.
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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