Current through Register Vol. XLI, No. 50, December 13, 2024
1.1. Scope. -- This legislative rule outlines the application process necessary to receive the credit for qualified rehabilitation owner occupied residential buildings investment. It provides guidelines and procedures to determine eligibility of a material rehabilitation of an owner occupied historic residential building. The tax credit is granted and administered by the State Tax Department. This rule is filed pursuant to '11-21-8g.1.2. Authority. -- W. Va. Code '11-21-8g.1.3. Filing Date. -- May 1, 2000.1.4. Effective Date. -- August 1, 2000.