W. Va. Code R. § 110-13X-8

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

Section 110-13X-8 - Confidentiality

8.1. All information submitted to the Tax Commissioner and the Department of Economic Development is confidential and not subject to public disclosure when filed with the Department of Economic Development or Tax Commissioner except as otherwise provided in this rule or the West Virginia Code.

8.2. All information submitted to the Department of Economic Development pursuant to an eligibility application for designation as an eligible company and documents related to the application, is confidential and not subject to public disclosure, except the following in accordance with W. Va. Code § 11-13X-1, et seq.:

8.2.1. The full legal name of the applicant;

8.2.2. The mailing and office addresses and telephone number of the applicant; and

8.2.3. The name of a person to contact for the applicant.

8.3. All records and documentation relating to application, evaluation or qualification of a company or a project for the tax credit authorized under W. Va. Code § 11-13X-1, et seq. is tax information subject to the confidentiality restrictions of the West Virginia Tax Procedure and Administration Act, W. Va. Code § 11-10-1, et seq., including, but not limited to, the provisions of W. Va. Code § 11-10-5d.

8.4. The Tax Commissioner hereby determines the Department of Economic Development to be a "person having a material interest" in the information in accordance with the provisions of W. Va. Code § 11-10-5d(f).

8.5. The confidential information, relating to application, evaluation or qualification of a company or a project, including general correspondence to or from the Department of Economic Development, or to or from the West Virginia Tax Department, including information generated internally by the Department of Economic Development or Tax Department, including but not limited to, internal memoranda and reports, is confidential and not subject to public disclosure, unless otherwise provided by statute or rule.

8.6. All tax returns and tax return information subject to the non-disclosure restrictions of W. Va. Code § 11-10-5d are confidential, except for the information subject to disclosures authorized, mandated or permitted pursuant to the West Virginia Tax Procedure and Administration Act, or W. Va. Code §§ 11-10-5s or §11-13X-1, et seq.

W. Va. Code R. § 110-13X-8