W. Va. Code R. § 110-21F-11

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

Section 110-21F-11 - Suspension of payment of rebate

11.1. No rebate may be paid under W. Va. Code § 11-13EE-1, et seq., when the taxpayer, or any member of the taxpayer's controlled or affiliated group is delinquent in the payment of severance taxes imposed pursuant to W. Va. Code §§ 11-12B-3 or 11-13A-3, or any local, state, or federal tax or fee, until such time as the delinquency is cured. This includes, but is not limited to:

11.1.1. West Virginia minimum severance tax on coal imposed pursuant to W. Va. Code § 11-12B-1, et seq.

11.1.2. West Virginia severance taxes imposed pursuant to W. Va. Code § 11-13A-1, et seq.

11.1.3. West Virginia employer withholding taxes imposed pursuant to W. Va. Code § 11-21-1, et seq.

11.1.4. West Virginia consumers sales and service tax imposed pursuant to W. Va. Code § 11-15-1, et seq., use taxes imposed pursuant to W. Va. Code § 11-15A-1, et seq., and municipal sales and use tax administered, collected and enforced by the Tax Commissioner.

11.1.5. West Virginia income taxes imposed pursuant to W. Va. Code § 11-21-1, et seq., or § 11-24-1, et seq.

11.1.6. Any other tax imposed pursuant to chapter 11 of the West Virginia Code.

11.1.7. West Virginia unemployment taxes imposed pursuant to W. Va. Code § 21A-1-1, et seq.

11.1.8. Ad valorem property taxes levied on the real or tangible personal property of the eligible taxpayer and members of the taxpayer's affiliated or controlled group, if applicable.

11.1.9. The special reclamation tax imposed pursuant to W. Va. Code § 22-3-11.

11.1.10. The special tax on coal imposed pursuant to W. Va. Code § 22-3-32 and §22-3-32a.

11.1.11. Any fees imposed by the Secretary of the West Virginia Department of Environmental Protection, or any agency thereof.

11.1.12. Federal taxes including, but not limited to, federal income taxes, employer withholding taxes, social security taxes and federal excise taxes on coal.

11.1.13. Federal reclamation fee.

11.2.Affidavit. -- When a claim for rebate is filed, including a claim for rebate carried forward, the taxpayer must attach to the claim a sworn affidavit signed by the taxpayer attesting that neither it nor any member of its controlled or affiliated group, as defined in section heading_2 of this rule, is delinquent in the payment of any tax or fee to (1) the federal government, (2) the State of West Virginia or any agency thereof, or (3) any local government agency, including but not limited to, ad valorem property taxes.

11.2.1. When the taxpayer is a corporation, the affidavit must be signed by an officer of the corporation, or its chief executive officer.

11.2.2. When the taxpayer is a limited liability company that is member managed, the affidavit must be signed by the member manager of the limited liability company.

11.2.3. When the taxpayer is a limited liability company that is not member managed, or is a partnership, limited partnership, joint venture or other similar type entity, the affidavit must be signed by an equity owner of the entity.

11.2.4. When the taxpayer is a sole proprietor, the affidavit must be signed by its owner.

11.3. For purposes of W. Va. Code § 11-13EE-6 and this rule, a taxpayer is not delinquent if the taxpayer is contesting liability for a tax or fee before the West Virginia Office of Tax Appeals, or in any court of competent jurisdiction in this state, or before the state or federal agency imposing the tax or fee, or in a federal or state court of competent jurisdiction, or is complying with the terms of any payment plan agreement administered by the Tax Commissioner for payment of the tax or fee. When this subsection applies, taxpayer shall include in, or with, the affidavit sufficient information for the Tax Commissioner to verify the accuracy of the affidavit.

11.4. When the taxpayer claiming a rebate under W. Va. Code § 11-13EE-1, et seq., is a member of a controlled group, or an affiliated group, no rebate allowable under W. Va. Code § 11-13EE-1, et seq., to the taxpayer may be claimed, in whole or in part, by another member of the group.

W. Va. Code R. § 110-21F-11