West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13DD - Farm-To-Food Bank Tax Credit
Section 110-13DD-1 - General

Universal Citation: 110 WV Code of State Rules 110-13DD-1

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

1.1. Scope. -- This legislative rule sets forth the procedures and requirements for the State Tax Department's administration of the farm-to-food bank tax credit that is established by W. Va. Code § 11-13DD-1, et seq.

1.2. Authority. -- W. Va. Code § 11-13DD-5.

1.3. Filing Date. -- April 24, 2023.

1.4. Effective Date. -- April 24, 2023.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect on August 1, 2028.

1.6. Applicability. -- The farm-to-food bank tax credit is available to qualified donors who make eligible and certified donations after December 31, 2017.

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