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-4 - Procedure for Certification

Universal Citation: 110 WV Code of State Rules 110-13DD-4

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

4.1. In addition to the definition set forth in W. Va. Code § 11-13DD-2(3), "edible agricultural product" shall include the following:

4.1.a. Fruits and vegetables;

4.1.b. Meats, including fish;

4.1.c. Grains; and

4.1.d. Dairy products.

4.2. A farming taxpayer who wishes to make an eligible donation must take the donated product(s) to a qualifying nonprofit food program and present the receipt form promulgated by the Department of Agriculture, pursuant to W. Va. Code § 11-13DD-4, for completion.

4.3. After the receipt form has been completed by the nonprofit food program, the farming taxpayer shall submit the receipt form to the Department of Agriculture for certification.

4.4. After the Department of Agriculture has reviewed the receipt form and chosen to either make certification or deny certification, if certification has been granted, the farming taxpayer shall maintain the certified receipt form with his or her records.

4.5. The donation shall be valued in accordance with the provisions of W. Va. Code § 11-13DD-4. If the value of the donation cannot be determined in accordance with the provisions of W. Va. Code § 11-13DD-4, the taxpayer shall determine fair market value based upon West Virginia market data.

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