Current through Register Vol. XLI, No. 50, December 13, 2024
Section 117-5-8 - Confidentiality8.1. General Rule. -- All information submitted to the Authority is confidential and not subject to public disclosure when filed with the Authority, except as otherwise provided in this section and in the Statute.8.2. Application Information. -- All information submitted to the Authority pursuant to an application for designation as an eligible taxpayer and documents related to the application, are confidential and not subject to public disclosure when filed with the Authority, except the following: 8.2.a. The full legal name of the applicant;8.2.b. The mailing and office addresses and telephone number of the applicant; and8.2.c. The name of a person to contact for the applicant.8.3. General Correspondence. -- All general correspondence of or to the Authority is confidential and not subject to public disclosure.8.4. Internal Information. -- Unless otherwise provided, all information generated internally by the Authority including but not limited to internal memoranda and reports is confidential and not subject to public disclosure.8.5. Disclosure of Tax Credits. -- Notwithstanding any provision in the West Virginia Code to the contrary, the Tax Commissioner shall annually publish in the state register the name and address of every eligible taxpayer asserting the credit on one or more tax returns filed during the period of time covered by the report and the amount of any tax credit asserted by the taxpayer under the Statute.8.6. Tax Information. -- 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 W. Va. Code § 11-10-5s.