W. Va. Code R. § 110-13DD-3

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

Section 110-13DD-3 - Tax Credit Authorized; Effective Date; Administration

3.1. W. Va. Code § 11-13DD-1, et seq., authorizes a tax credit for farming taxpayers making donations of edible agricultural products to nonprofit food programs on or after January 1, 2018.

3.2. The farm-to-food bank tax credit can be applied against taxes imposed by W. Va. Code § 11-21-1, et seq. and §11-24-1, et seq.

3.3. The farm-to-food bank tax credit cannot be used to offset any tax that is not named in subsection 3.2.

3.4. The taxes imposed by W. Va. Code § 11-21-1, et seq. and §11-24-1, et seq. are administered in accordance with the provisions of W. Va. Code § 11-10-1, et seq., pursuant to W. Va. Code § 11-10-3. Because the Office of Tax Appeals has jurisdiction to hear and determine appeals from decisions or orders of the Tax Commissioner denying refunds or credits for all taxes administered in accordance with the provisions of W. Va. Code § 11-10-1, et seq., the Office of Tax Appeals has jurisdiction to hear and determine appeals from decisions or orders of the Tax Commissioner denying credits with respect to the farm-to-food bank tax credit. The West Virginia Office of Tax Appeals lacks jurisdiction to hear appeals arising from actions of the Department of Agriculture.

W. Va. Code R. § 110-13DD-3