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-6 - Component and Installation Certification
Universal Citation: 110 WV Code of State Rules 110-21D-6
Current through Register Vol. XLI, No. 38, September 20, 2024
6.1. A contractor, duly licensed by and in good standing with the West Virginia Contractors Licensing Board, shall install all solar energy systems.
6.2. A tax credit shall not be allowed for solar energy systems, unless the system complies with the following:
6.2.a. Solar
thermal systems -- all installations of solar thermal systems must meet or
exceed the 2003 edition, International Building Code, Sixth Printing, the 2005
edition, National Electric Code, any codes adopted by the county and
municipality in which the system is located, and manufacturer
specifications;
6.2.b. All solar
water heating systems must be OG-300 certified by the Solar Rating and
Certification Corporation (SCRR). All solar collectors which make up the solar
water heating system must be OG-100 certified by the SCRR. All Energy Star7
solar water heaters qualify for the tax credit; or
6.2.c. Solar photovoltaic systems -- all
installations of solar photovoltaic systems must meet or exceed the 2003
edition, International Building Code, Sixth Printing, the 2005 edition,
National Electric Code, any codes adopted by the county and municipality in
which the system is located, and manufacturer specifications.
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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