West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13FF - Tax Credit For Providing Vehicles To low-Income Workers
Section 110-13FF-1 - General

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

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

1.1. Scope. -- This legislative rule establishes the tax credit for donation of a motor vehicle to, or sale of a vehicle through a program administered by, a charitable organization that provides affordable and reliable transportation to low-income workers.

1.2. Authority. -- W. Va. Code § 11-10-5 and § 11-13FF-5.

1.3. Filing Date. -- April 13, 2021.

1.4. Effective Date. -- April 13, 2021.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2026.

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