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-5 - Application for and Amount of Tax Credit
Universal Citation: 110 WV Code of State Rules 110-13DD-5
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. At the conclusion of the tax year during which the farming taxpayer has made eligible donations that have been certified by the Department of Agriculture, the farming taxpayer may apply to the Tax Commissioner to receive the farm-to-food bank tax credit.
5.1.a. The amount of the credit shall be
based upon the certification provided by the Department of Agriculture,
although the limitations set forth in W. Va. Code §
11-13DD-3 shall apply.
5.1.b. The farming taxpayer shall make
application for the farm-to-food bank tax credit on a form approved by the Tax
Commissioner, which shall be filed at the same time as either the Personal
Income Tax return or Corporate Net Income Tax return, depending upon which of
these two taxes is the tax for which the credit is being requested.
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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