Current through Register Vol. XLI, No. 50, December 13, 2024
Section 61-36-1 - General1.1. Scope. -- This legislative rule sets forth the procedures and requirements for the Department of Agriculture's administration of the farm-to-food bank tax credit that is established by W. Va. Code § 11-13DD-1, et seq.1.2. Authority. -- W. Va. Code § 11-13DD-5(b).1.3. Filing Date. -- April 24, 20231.4. Effective Date. -- May 1, 20231.5. Sunset Date. -- This rule shall terminate and have no further force or effect on August 1, 2033.1.6. Applicability. -- The farm-to-food bank tax credit is available to qualified donors who make eligible and certified donations after December 31, 2017.