West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21D - Residential Solar Energy Tax Credit
Section 110-21D-4 - Requirements for Tax Credit; Application for Tax Credit
Universal Citation: 110 WV Code of State Rules 110-21D-4
Current through Register Vol. XLI, No. 38, September 20, 2024
4.1. In order for any taxpayer to take a credit under W. Va. Code § 11-13Z-1, et seq., the taxpayer shall comply with the following requirements:
4.1.a. Have a personal income tax liability
in West Virginia;
4.1.b. Have
purchased and installed a new operating solar energy system that conforms to
all applicable state and local codes, and manufacturer specifications;
4.1.b.1. The purchaser of the solar energy
system must have an undivided interest in the solar energy system that has been
installed;
4.1.b.2. The solar
energy system must have been placed into service after July 1, 2009;
4.1.c. Own the property located in
West Virginia, used as a residence after July 1, 2009, and served by the solar
energy system purchased and installed by the taxpayer; and
4.1.d. Apply to the West Virginia Tax
Department for the credit on forms and in the manner the Tax Department may
prescribe.
4.2. Any tax credit authorized under W. Va. Code § 11-13Z-1, et seq. and received by a taxpayer may be combined with any federal tax incentive.
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.
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