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-6 - Documentation

Universal Citation: 110 WV Code of State Rules 110-13I-6

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

6.1. Information Provided by the Taxpayer. - The following information shall be provided by the taxpayer, either in the spaces provided for information on a return form developed by the Tax Commissioner or in a separate attachment to the tax return for any tax to which the Credit is applied.

6.1.1. The name and social security number of each qualified employee employed by the taxpayer during the taxable year; and

6.1.2. For each qualified employee, the number of work hours, as defined in Section 110-13I-2.7 of this rule, accumulated in the course of his or her employment during the taxable year. Work hours for each qualified employee shall be separately stated for each month of the taxable year.

6.2. Should the information required under this Section be provided in an attachment to a tax return, the information shall nonetheless be regarded for all purposes as information provided on the tax return.

6.3. Should a taxpayer neglect to provide any of the information required under this Section, the Tax Commissioner at his or her discretion may deny the taxpayer the Credit or any part of the credit.

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