West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13Q - Commercial Patent Incentives Tax Credit
Section 110-13Q-7 - Confidentiality
Current through Register Vol. XLI, No. 38, September 20, 2024
7.1. All information submitted to the Tax Commissioner is confidential and not subject to public disclosure when filed with the Tax Commissioner except as otherwise provided in this rule or the W. Va. Code.
7.2. All records and documentation relating to application, evaluation or qualification of a company or a patent for the tax credits authorized under W. Va. Code § 11-13AA-1, et seq. is tax information subject to the confidentiality restrictions of the West Virginia Tax Procedure and Administration Act, W. Va. Code § 11-10-1, et seq., including, but not limited to, the provisions of W. Va. Code § 11-10-5d.
7.3. The confidential information, relating to application to or from the West Virginia Tax Department, including information generated internally by the Tax Department, including but not limited to, internal memoranda and reports, is confidential and not subject to public disclosure, unless otherwise provided by statute or rule.
7.4. All tax returns and tax return information subject to the non-disclosure restrictions of W. Va. Code § 11-10-5d are confidential, except for the information subject to disclosures authorized, mandated or permitted pursuant to the West Virginia Tax Procedure and Administration Act, or W. Va. Code § 11-10-5s or W. Va. Code § 11-13AA-1, et seq.
