West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13GG - Downstream Natural Gas Manufacturing Investment Tax Credit
Section 110-13GG-1 - General

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

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

1.1. Scope. -- This legislative rule establishes the procedures for applying for and claiming the Downstream Natural Gas Manufacturing Investment Tax Credit of 2020, and sets forth the methodology the State Tax Commissioner will use to administer the Downstream Natural Gas Manufacturing Tax Credit of 2020.

1.2. Authority. -- W. Va. Code § 11-10-5 and W. VA. CODE §§ 11-13GG-5, 9, 16.

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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