W. Va. Code R. § 110-13DD-2

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-13DD-2 - Definitions

2.1. "Agriculture Commissioner" means the Commissioner of the West Virginia Department of Agriculture.

2.2. "Agriculture Department" means the West Virginia Department of Agriculture.

2.3. "Credit" means the farm-to-food bank tax credit authorized by W. Va. Code § 11-13DD-1, et seq.

2.4. "Donation" means eligible agricultural products provided free of charge to a non-profit food program.

2.5. "Farming taxpayer" means a West Virginia taxpayer responsible for, and deriving income of, at least $1,000 from growing fruits, vegetables or other edible agricultural products or from raising beef, poultry, pork, fish or other edible agricultural products.

2.6. "Nonprofit food program" means a surplus food collection and distribution program operated and established to collect donated food for redistribution to persons in need and is recognized as exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code.

2.7. "Qualified donor" means any donor whose donation(s) has been certified by the West Virginia Department of Agriculture, pursuant to §11-13DD-4, and who is otherwise eligible to claim the farm-to-food bank tax credit.

2.8. "Tax Department" means the West Virginia State Tax Department.

2.9. "Tax Commissioner" means the West Virginia State Tax Commissioner.

W. Va. Code R. § 110-13DD-2