West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13I - Tax Credit For Employing Former Members Of Colin Anderson Center
Section 110-13I-2 - Definitions

Universal Citation: 110 WV Code of State Rules 110-13I-2

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

When used in this rule, the terms appearing in this Section shall be assigned the meanings provided in this Section unless the context in which a term is used clearly indicates a different meaning.

2.1. "The Credit" means the credit that is established by W. Va. Code '11-13I-1 et seq. and is explained in this rule.

2.2. "Employment" means the provision of services under a contract of employment, either express or implied.

2.3. "Month" and "months" refer to the twelve calendar months.

2.4. "Person" means any entity, including but not limited to a natural person, a partnership or a corporation, that is liable for one or more of the following taxes: the Business Franchise Tax imposed under W. Va. Code '11-23-1 et seq.; the Personal Income Tax imposed under W. Va. Code 11-21-1 et seq.; and the Corporation Net Income Tax imposed under W. Va. Code '11-24-1 et seq.

2.5. "Qualified Employee" means any natural person who, according to records maintained by the West Virginia Department of Administration, Division of Personnel:

(i) on December 31, 1995 was employed by the State of West Virginia at the Colin Anderson Center, in a position that was included within the classified service; and

(ii) whose employment in that position was terminated by the State of West Virginia due to the closing of the Colin Anderson Center and for no other reason.

2.6. "Taxable year" means a taxpayer's taxable year for federal income tax purposes.

2.7. "Work hour" means:

2.7.1. an hour during which an employee provides services to his or her employer that are taken into account in determining the employee's compensation or the fulfillment of his or her contract of employment;

2.7.2. any other hour that for purposes of determining the employee's compensation or the fulfillment of his or her contract of employment is treated as an hour in which the employee provided services to his or her employer;

2.7.3. an hour of paid leave taken by the employee; or

2.7.4. an hour of unpaid leave taken by the employee if:
(i) the leave is taken at the request of the employee;

(ii) at the conclusion of the leave, the employee is entitled to return to the position he or she held immediately before taking the leave, or to a substantially equivalent position; and

(iii) had the employee not taken leave, he or she could have provided services to his or her employer during the hour in question, and the hour or the services provided in that hour would have been taken into account in determining the employee's compensation and/or the fulfillment of his or her contract of employment.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.