Current through Register Vol. XLI, No. 50, December 13, 2024
Section 61-36-4 - Procedure for Certification4.1. Per the definition set forth in W. Va. Code § 11-13DD-2(3), "edible agricultural product" shall include the following:4.1.a. Fruits and vegetables;4.1.b. Meats, including fish;4.2. The Department of Agriculture shall promulgate a receipt form that will be made available to the public.4.3. A farming taxpayer who wishes to make an eligible donation must take the edible agricultural products to a qualifying nonprofit food program and present the receipt form promulgated by the Department of Agriculture, pursuant to W. Va. Code § 11-13DD-4, for completion.4.4. A representative of the nonprofit food program shall certify that the accepted donated edible agricultural product(s) were fit for human consumption.4.5. After the receipt form has been completed by the nonprofit food program, the farming taxpayer shall submit the receipt form to the Department of Agriculture for certification.4.6. After the Department of Agriculture has reviewed the receipt form and chosen to either make certification or deny certification, in whole or in part, the Department of Agriculture shall notify the farming taxpayer of the determination and shall return the receipt form and all submitted supporting documentation.4.6.a. If denied, either in whole or in part, the Department of Agriculture will also include the reason for denial and notice of the farming taxpayer's right to request an administrative hearing to review the denial, within ten (10 days) of receipt of the decision, in accordance with W.Va. Code §29A-5.1, Administrative Procedures Act.4.6.b. The farming taxpayer shall have an opportunity to cure any deficiencies in their receipt form and supporting documentation and resubmit the form for reconsideration.4.6.c. All corrected and resubmitted receipt forms and supporting documentation shall be considered by the Department of Agriculture on the date of resubmission, and not the date the deficient receipt form was originally submitted, for the purposes of awarding tax credits in the order they are received.4.7. If certification has been granted, the farming taxpayer shall maintain the certified receipt form with his or her records.4.8. The donation shall be valued in accordance with the provisions of W. Va. Code § 11-13DD-4.