Current through Register Vol. XLI, No. 50, December 13, 2024
Section 61-36-6 - General Procedure and Administration6.1. Requirements to Claim the Tax Credit. To claim a tax credit, the farming taxpayer shall comply with the provisions of W. Va. Code § 11-13DD-1, et seq., W. Va. C.S.R. §110-13DD-1, et seq., and this rule, and shall timely provide complete and accurate forms, returns, schedules and other information required or requested by the Agriculture Commissioner or Tax Commissioner. Failure to comply with these requirements may result in a denial of the tax credit.6.2. Maintenance of Records. A farming taxpayer shall maintain the records required to verify the validity of its eligibility for the tax credit and the accuracy of the amount of tax credit claimed. The receipt form returned to the farming taxpayer by the Department of Agriculture shall be considered persuasive evidence of eligibility for this credit.