W. Va. Code R. § 110-13J-4

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

Section 110-13J-4 - General Procedure and Administration

4.1. To claim this credit, a taxpayer must comply with the provisions of W. Va. Code ' 11-13K-1 et seq. and this rule, and must timely provide complete and accurate forms, schedules and other information required by the Tax Commissioner.

4.2. When applying for this credit, a taxpayer is also subject to the provisions of W. Va. Code ''11-21-1 et seq. (personal income tax) or 11-24-1 et seq. (corporation net income tax) and rules issued pursuant to those statutes, as well as to the provisions of W. Va. Code '11-10-1 et seq. (Procedure and Administration) which provide for administration of those taxes.

4.3. In order to use this credit, the taxpayer must submit with the appropriate tax return adequate proof of entitlement to the credit for each and every item for which credit is claimed. Adequate proof consists of:

4.3.1. Proof of purchase, which must be legible, complete and sufficiently specific to clearly identify the item as (1) one of the items listed in subsection 2.1 of this rule, and (2) purchased by the taxpayer;

4.3.2. Certification in a notarized statement by the taxpayer that the item meets the two requirements of subdivision 4.3.1 of this section, and was purchased, and will be used exclusively, for the taxpayer's agricultural operations in West Virginia; and

4.3.3. Certification in writing by the Commissioner of Agriculture that each item purchased is in fact qualified agricultural equipment listed in subdivision 2.1.1 of section 2 of this rule, except that

4.3.3.1. Advanced technology pesticide and fertilizer application equipment must instead be certified in writing by the West Virginia Division of Environmental Protection, and

4.3.3.2. Mortality incinerators must instead be certified in writing by the Air Pollution Control Commission.

W. Va. Code R. § 110-13J-4