West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13J - Tax Credit For Qualified Agricultural Equipment
Section 110-13J-2 - Definitions
Current through Register Vol. XLI, No. 38, September 20, 2024
The terms in Subsections 2.1 through 2.12 of this Section are defined in W. Va. Code '11-13K-2, and are applicable to this rule as if set forth in this rule. The terms in Subsections 2.13 and 2.14 of this Section are defined in Subsections 3.1.1 and 3.1.2 of Section 3 of this Rule.
2.1. Qualified agricultural equipment.
2.1.1 Qualified agricultural equipment includes only the items listed in subsections 2.2 through 2.12 of this section, which must be certified as set forth in subdivision 4.3.3 of this rule before this tax credit may be claimed.
2.2. Advance technology pesticide and fertilizer application equipment.
2.3. Conservation tillage equipment.
2.4. Dead poultry composting facility.
2.5. Mortality incinerator.
2.6. Nutrient management system.
2.7. Streambank and shoreline protection system.
2.8. Stream channel stabilization system.
2.9. Stream crossing or access plan.
2.10. Waste management system.
2.11. Waste storage facility.
2.12. Waste treatment lagoon.
2.13. Agricultural operations.
2.14. Commercial production.
