reglab/statecodes huggingface dataset:
2023 West Virginia Code › Chapter 11. Taxation › Article 13AA. Commercial Patent Incentives Tax Act › §11-13AA-8. Failure to Keep Records of a Patent for Which Credit Allowed

A person who does not keep the records required for identification of a patent for which a credit would be allowable under this article is subject to the following rules:
(1) A person is treated as having disposed of, during the taxable year, any patent for which a credit was allowed under this article which the taxpayer cannot establish is still being directly used in the person's manufacturing process or product in this state at the end of that year;
(2) If a person cannot establish when a patent was placed in service in direct use in the person's manufacturing process or product in this state, no credit is allowed under this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 13AA. Commercial Patent Incentives Tax Act › §11-13AA-9. Tax Credit Review and Accountability

(a) Beginning on February 1, 2013, and continuing annually on February 1, the Tax Commissioner shall submit to the Governor, the President of the Senate and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness of the credits allowed under this article during the most recent year for which information is available. The criteria to be evaluated include, but are not limited to, for each year:
(1) The number of taxpayers claiming the credit;
(2) The net number, type and duration of new jobs created by all taxpayers claiming the credit and the wages and benefits paid;
(3) The cost of the credit;
(4) The cost of the credit per new job created; and
(5) A comparison of employment trends for the industry and for taxpayers within the industry that claim the credit or deduction; and
(b) Taxpayers claiming the credit shall provide information that the Tax Commissioner requires to prepare the report required by this section. The information is subject to the confidentiality and disclosure provisions of sections five-d and five-s, article ten of this chapter.
2023 West Virginia Code › Chapter 11. Taxation › Article 13AA. Commercial Patent Incentives Tax Act › §11-13AA-11. Interpretation and Construction

(a) No inference, implication or presumption of legislative construction or intent may be drawn or made by reason of the location or grouping of any particular section, provision or portion of this article; and no legal effect may be given to any descriptive matter or heading relating to any section, subsection or paragraph of this article.
(b) The provisions of this article shall be strictly construed in order to effectuate the legislative intent recited in section two of this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 13AA. Commercial Patent Incentives Tax Act › §11-13AA-12. Effective Date

The provisions of this article retroactively become effective on January 1, 2011, and apply only to a patent developed in this state in tax years beginning on or after January 1, 2011, and to a patent purchased, leased or licensed for use on or after that date for direct use in the taxpayer's manufacturing process or product in this state.
2023 West Virginia Code › Chapter 11. Taxation › Article 13AA. Commercial Patent Incentives Tax Act › §11-13AA-13. Termination of Credit

The Tax Commissioner may not allow any credit for a patent developed or purchased leased or licensed after December 31, 2016, unless this credit is sooner terminated or continued by the Legislature. Termination of the credit allowed by this article, as provided in this section, does not adversely affect the ability of a taxpayer to claim the benefit of any credit accruing under this article prior to January 1, 2016.
2023 West Virginia Code › Chapter 11. Taxation › Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act › §11-13BB-6. Qualified Investment

(a) General. -– The qualified investment is one hundred percent of the cost for eligible safety property pursuant to a qualified purchase, which is placed in service or use in this state by the eligible taxpayer during the tax year.
(b) Placed in service or use.-- For purposes of the credit allowed by this article, property is considered placed in service or use in the earlier of the following taxable years:
(1) The taxable year in which, under the taxpayer's depreciation practice, the period for federal income tax depreciation with respect to the property begins; or
(2) The taxable year in which the property is placed in a condition or state of readiness and availability for a specifically assigned function.
(c) Cost. -– For purposes of this article, the cost for eligible safety property pursuant to a qualified purchase is determined under the following rules:
(1) Trade-ins. –- Cost for eligible safety property will not include the value of property given in trade or exchange for eligible safety property pursuant to a qualified purchase;
(2) Damaged, destroyed or stolen property. -– If eligible safety property is damaged or destroyed by fire, flood, storm or other casualty, or is stolen, then the cost for replacement of the eligible safety property, will not include any insurance proceeds received in compensation for the loss;
(3) Rental property. -– The cost for eligible safety property acquired by lease for a term of at least five years or longer is one hundred percent of the rent reserved for the primary term of the lease, not to exceed ten years; and
(4) Property purchased for multiple use. -– Any cost of acquisition of property that is not principally and directly used to minimize workplace injuries and fatalities in a coal mine does not qualify as qualified investment for purposes of this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act › §11-13BB-7. Forfeiture of Unused Tax Credits

Disposition of property or cessation of use. -- If during any taxable year, property with respect to which a tax credit has been allowed under this article:
(1) Is disposed of prior to the end of the fourth tax year subsequent to the end of the tax year in which the property was placed in service or use; or
(2) Ceases to be used in a coal mine of the eligible taxpayer in this state prior to the end of the fourth tax year subsequent to the end of the tax year in which the property was placed in service or use, then the unused portion of the credit allowed for such property is forfeited for the tax year in which the disposition or cessation of use occurred and all ensuing years.
2023 West Virginia Code › Chapter 11. Taxation › Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act › §11-13BB-8. Transfer of Certified Eligible Safety Property to Successors

(a) Mere change in form of business. -– Certified eligible safety property may not be treated as disposed of under section seven of this article, by reason of a mere change in the form of conducting the business as long as the certified eligible safety property is retained in a business in this state for use in a coal mine in West Virginia, and the taxpayer retains a controlling interest in the successor business. In this event, the successor business is allowed to claim the amount of credit still available with respect to the certified eligible safety property transferred, and the taxpayer (transferor) may not be required to forfeit the credit for the years remaining at the time of transfer in the original five year credit period.
(b) Transfer or sale to successor. -– Certified eligible safety property will not be treated as disposed of under section seven of this article by reason of any transfer or sale to a successor business which continues to use the certified eligible safety property in a coal mine in West Virginia. Upon transfer or sale, the successor shall acquire the amount of credit that remains available under this article in the original five year credit period for each subsequent taxable year, and the transferor shall not be required to forfeit the credit for subsequent years. Upon transfer or sale, the successor shall acquire the amount of credit that remains available under this article for each taxable year subsequent to the taxable year of the transferor during which the transfer occurred and, for the year of transfer, an amount of annual credit for the year in the same proportion as the number of days remaining in the transferor's taxable year bears to the total number of days in the taxable year and the transferor shall not be required to redetermine the amount of credit allowed in earlier years.
2023 West Virginia Code › Chapter 11. Taxation › Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act › §11-13BB-9. Identification of Investment Credit Property

Every taxpayer who claims credit under this article shall maintain sufficient records to establish the following facts for each item of certified eligible safety property:
(1) Its identity;
(2) Its actual or reasonably determined cost;
(3) Its straight-line depreciation life;
(4) The month and taxable year in which it was placed in service;
(5) The amount of credit taken; and
(6) The date it was disposed of or otherwise ceased to be actively and directly used in a coal mine in this state.
2023 West Virginia Code › Chapter 11. Taxation › Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act › §11-13BB-10. Failure to Keep Records of Certified Eligible Safety Property

A taxpayer who does not keep the records required for certified eligible safety property and the credit authorized under this article, is subject to the following rules:
(1) A taxpayer is treated as having disposed of, during the taxable year, any certified eligible safety property which the taxpayer cannot establish was still on hand and used in a coal mine in this state at the end of that year; and
(2) If a taxpayer cannot establish when certified eligible safety property reported for purposes of claiming this credit returned during the taxable year was placed in service, the taxpayer is treated as having placed it in service in the most recent prior year in which similar property was placed in service, unless the taxpayer can establish that the property placed in service in the most recent year is still on hand and used in a coal mine in this state at the end of that year. In that event, the taxpayer will be treated as having placed the returned property in service in the next most recent year.
2023 West Virginia Code › Chapter 11. Taxation › Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act › §11-13BB-11. Tax Credit Review and Accountability

(a) Beginning on August 1, 2012, and August 1 of every year thereafter, the Tax Commissioner shall submit to the Governor, the President of the Senate and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost of the credit allowed under this article during the most recent period for which information is available. The criteria to be evaluated includes, but is not limited to, for each year:
(1) The numbers of taxpayers claiming the credit; and
(2) The cost of the credit.
(b) Taxpayers claiming the credit shall provide whatever information the Tax Commissioner requires to prepare the report: Provided, That the information is subject to the confidentiality and disclosure provisions of sections five-d and five-s, article ten of this chapter. If, in any reporting period under this section, fewer than ten eligible taxpayers have taken or applied for the credit authorized under this article, then no report shall be filed for that reporting period under this section.
2023 West Virginia Code › Chapter 11. Taxation › Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act › §11-13BB-12. Disclosure of Tax Credits

Notwithstanding section five-d, article ten of this chapter or any other provision in this code to the contrary, the Tax Commissioner shall annually publish in the State Register the name and address of every eligible taxpayer and the amount of any tax credit asserted under this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 13BB. West Virginia Innovative Mine Safety Technology Tax Credit Act › §11-13BB-13. Rules

The Tax Commissioner and the Office of Miners' Health, Safety and Training may each promulgate rules in accordance with article three, chapter twenty-nine-a of this code to carry out the policy and purposes of this article, to provide any necessary clarification of the provisions of this article and to efficiently provide for the general administration of this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 13CC. Energy Intensive Industrial Consumers Revitalization Tax Credit › §11-13CC-2. Legislative Findings and Purpose

The Legislature finds that:
(a) West Virginia enjoys a competitive economic advantage among the states attributable to relatively low-cost electric power due in considerable measure to an abundance of coal resources, production from which powers electric generation in the state.
(b) As a consequence, a number of energy intensive industrial consumers of electric power have located in the state and have provided jobs for its citizens and an increased tax base that contributes to the support of schools, other institutions, and programs that benefit all West Virginians.
(c) As the result of competitive disadvantages emanating from outside the state and the current state of the national economy, some energy intensive industrial consumers of electric power have had to cease doing business in the state or are experiencing or may experience strains that could threaten their viability and continued operation.
(d) Conversely, coal production in the state is relatively stable and is benefitting from demand from coal purchasers inside the state, outside the state, and outside the country, which demand has increasingly benefitted the state in terms of its coal severance tax revenues.
(e) It is in the public interest for the state to assist eligible energy intensive industrial consumers of electric power determined to be in need of special rate assistance pursuant to subsection (g), section one-j, article two, chapter twenty-four of this code, in order to encourage them to locate, to remain in operation, or to resume operation, in West Virginia on a long-term basis, by employing a portion of the coal severance tax revenues to reduce such industrial consumers' electric power costs without imposing an undue burden on electric utilities or their other customers.
(f) In furtherance of its findings, the Legislature's purpose in this article is to create a credit, as provided in section three of this article, against the coal severance tax imposed and levied under the provisions of subsections (a) and (b), section three, article thirteen-a of this chapter, of which the primary ultimate economic beneficiary shall be eligible energy intensive industrial consumers of electric power determined to be in need of special rate assistance pursuant to subsection (g), section one-j, article two, chapter twenty-four of this code.
2023 West Virginia Code › Chapter 11. Taxation › Article 13CC. Energy Intensive Industrial Consumers Revitalization Tax Credit › §11-13CC-3a. Applicability to Minimum Severance Tax Credit

Every taxpayer which applies the tax credit allowed under section three of this article for a tax year shall also be entitled to apply the tax credit against the minimum coal severance tax imposed by article twelve-b of this chapter for the same tax year in an amount up to the amount of the tax credit applied for the tax year under the provisions of section three of this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 13CC. Energy Intensive Industrial Consumers Revitalization Tax Credit › §11-13CC-4. Required Payments to Public Utilities

(a) Each person claiming any tax credit pursuant to section three of this article shall, as a condition of receiving that tax credit, make payment equal to ninety-seven percent of the amount of that credit to the public utility providing electric power to the special rate customer whose special rate required the funding generated by that tax credit, as determined by the Public Service Commission pursuant to subsection (g), section one-j, article two, chapter twenty-four of this code. Any payment made to the public utility providing electric power to the special rate customer shall be treated in the same manner as the payment of taxes under section three, article thirteen-a of the chapter, and shall not be treated as an adjustment to the price of coal sold to the public utility.
(b) Each taxpayer that elects to participate in this tax credit and required payment program shall notify the State Tax Department of its election to participate at the time and in such form of notification as prescribed by the State Tax Department. Notwithstanding the provisions of section five-d, article ten of this chapter or any other provision of this code, the State Tax Department shall provide updated notification to the Public Service Commission of the identity of taxpayers from which it has received notification of voluntary participation, and other information necessary for the efficient and accurate administration of this article. Notwithstanding any provision of this code to the contrary, the Public Service Commission shall disclose to the State Tax Department information necessary for the efficient and accurate administration of this article. This information may be provided to the electric utilities by the Public Service Commission for purpose of calculating, pursuant to subsection (g), section one-j, article two, chapter twenty-four of this code, the allocated share of tax credits that are available to each taxpayer, and payments that are required to be made to the public utility in order to qualify for the tax credit. Information disclosure to electric utilities by the Public Service Commission is limited to that information necessary for the calculations. Payment to the public utility shall be made no later than the time at which the tax against which the credit is taken would have been due and payable to the state under the provisions of section nine, article thirteen-a of this chapter.
(c) The three percent differential between a taxpayer's tax credit and its required payment to the public utility is intended as an inducement to the taxpayer to participate in the tax credit and required payment mechanism provided in this article and may be retained by the taxpayer as compensation for the costs of participation.
2023 West Virginia Code › Chapter 11. Taxation › Article 13CC. Energy Intensive Industrial Consumers Revitalization Tax Credit › §11-13CC-5. Expiration

The provisions of this article shall be effective for tax years beginning on or after January 1, 2012. No new tax credits may be created for any tax year beginning on or after December 31, 2021. All unused tax credits expire and cease to be useable in tax years beginning on or after December 31, 2021.
2023 West Virginia Code › Chapter 11. Taxation › Article 13DD. West Virginia Farm-to-Food Bank Tax Credit › §11-13DD-2. Definitions

As used in this article:
(1) “Department” means the Department of Agriculture;
(2) “Donor” means a qualified taxpayer who provides free of fee or charge edible agricultural products to a nonprofit food program operating in West Virginia;
(3) “Edible agricultural products” means fruits, vegetables, beef, poultry, pork, fish or any other edible product raised or grown in West Virginia that is intended for, and fit for, human consumption;
(4) “Farming taxpayer” means a West Virginia taxpayer responsible for, and deriving income of, at least $1,000 from growing fruits, vegetables or other edible agricultural products or from raising beef, poultry, pork, fish or other edible agricultural products; and
(5) “Nonprofit food program” means a surplus food collection and distribution program operated and established to collect donated food for redistribution to persons in need and is recognized as exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code.
2023 West Virginia Code › Chapter 11. Taxation › Article 13DD. West Virginia Farm-to-Food Bank Tax Credit › §11-13DD-3. Amount of Credit; Limitation of Credit

(a) There is allowed to farming taxpayers who make donations of edible agricultural products to one or more nonprofit food programs in this state, a credit against taxes imposed by 11-21-1
et seq
. and 11-24-1
et seq
. of this code in the amount set forth in this section.
(b) The amount of the credit is equal to 30 percent of the value of the donated edible agricultural products, but not to exceed $5,000 during a taxable year or the total amount of tax imposed by 11-21-1
et seq
. or 11-24-1
et seq
. of this code, whichever is less, in the year of donations.
(c) If the amount of the credit exceeds the taxpayers tax liability for the taxable year, the amount which exceeds the tax liability may be carried over and applied as a credit against the tax liability of the taxpayer pursuant to 11-21-1
et seq
. or 11-24-1
et seq
. of this code to each of the next four taxable years unless sooner used.
(d) No more than $200,000 of tax credits may be allocated by the department in any fiscal year. The department shall allocate the tax credits in the order the donation forms are received.
(e) It is the intent of the Legislature in enacting the amendments to this section during the regular session of the Legislature, 2022, that the amendments be applied retroactively to apply to any donations of qualifying edible agricultural products to one or more nonprofit food programs in this state made on or after January 1, 2022.
2023 West Virginia Code › Chapter 11. Taxation › Article 13DD. West Virginia Farm-to-Food Bank Tax Credit › §11-13DD-4. Determination of Value of Credit

(a) The donor shall determine the value of the donated edible agricultural products as follows:
(1) If there was a previous sale of the edible agricultural products to a buyer, the donor should retain a copy of an invoice or other statement identifying the price received by the donor for the edible agricultural products of comparable grade or quality; or
(2) If there is no previous sale to a buyer, the donor shall on the date of the donation, determine the value of the donated edible agricultural products based on the fair market value as determined by average weekly regional produce auction prices or United States Department of Agriculture prices for meat, fish and dairy products.
(b) At the time of the donation, the donor shall provide to the nonprofit food program the estimated value of the donated edible agricultural products as determined herein. The nonprofit food program shall provide to the donor a signed and dated form prescribed by the department containing at a minimum:
(1) The type and quantity of product donated;
(2) The name, address and taxpayer identification number of the donor or donors;
(3) The name and address of the donee nonprofit food program; and
(4) The estimated value of the donated edible agricultural products, as provided by the donor.
(c) To claim the tax credit, a qualified farming taxpayer shall send the donation form from the nonprofit food program to the department for certification.
2023 West Virginia Code › Chapter 11. Taxation › Article 13DD. West Virginia Farm-to-Food Bank Tax Credit › §11-13DD-5. Legislative Rules

(a) The Tax Commissioner shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code as may be necessary to carry out the purposes of this article.
(b) The Commissioner of Agriculture may propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code as may be necessary to carry out the purposes of this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 13DD. West Virginia Farm-to-Food Bank Tax Credit › §11-13DD-6. Tax Credit Review Report

Beginning on the first day of the second taxable year after the passage of this article and every two years thereafter, the department shall submit to the Governor, the President of the Senate and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness of the tax credit and donations during the most recent two-year period for which information is available.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-1. Findings and Purpose

The Legislature finds that the encouragement of economic growth and development in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage capital investment in the coal industry in this state and thereby increase economic development, there is hereby provided a coal severance tax rebate.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-4. Information Required to Determine Amount of Rebate Allowable

(a) A taxpayer claiming rebate under this article who operates more than one coal mine in this state shall provide a schedule with the annual severance tax return filed under 11-13A-1
et seq.
of this code that shows, for each coal mine, the number of tons of coal produced and the gross value of the coal produced at each mine during the taxable year.
(b) When a taxpayer claiming rebate under this article is a member of an affiliated or controlled group, as the case may be, that operates more than one coal mine in this state the group shall provide a schedule with its annual severance tax return filed under 11-13A-1
et seq.
of this code for the taxable year that shows for each coal mine operated in this state by the affiliated or controlled group, as the case may be, the number of tons of coal produced at each mine and the gross value of the coal produced at each mine during the taxable year.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-5. Claim for Rebate

(a) After the severance taxes due for the taxable year are paid, a taxpayer may file a claim under this article for rebate of up to 80 percent of the increase in the state portion of the severance taxes paid under 11-13A-3 of this code.
(b) When the amount of rebate claimed exceeds 80 percent of the additional state severance tax paid as provided in subsection (a) of this section, the unused portion of the rebate amount may be carried forward and refunded by the Tax Commissioner after severance taxes due in subsequent years are paid:
Provided,
That the carryforward period may not exceed 10 years from the date the capital investment in new machinery and equipment is placed in service or use in this state.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-6. Suspension of Payment of Rebate

(a) No rebate may be paid under this article when the taxpayer, or any member of the taxpayers combined or affiliated group, as the case may be, is delinquent in the payment of severance taxes imposed pursuant to 11-13A-3 of this code, and any local, state or federal tax or fee, until such time as the delinquency is cured.
(b) For purposes of this section, a taxpayer is not delinquent if the taxpayer is contesting an assessment in the Office of Tax Appeals or in any court of this state, or of the appropriate federal agency or court, or is complying with the terms of any payment plan agreement with the Tax Commissioner.
(c) In the case of a taxpayer that files a combined tax return as a member of a unitary group, no rebate under this article that is earned by one member of the combined group, but not fully used by or allowed to that member, may be claimed, in whole or in part, by another member of the group.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-7. Burden of Proof; Application Required; Failure to Make Timely Application

(a)
Burden of proof
. The burden of proof is on the taxpayer to establish by clear and convincing evidence that the taxpayer is entitled to the benefits allowed by this article.
(b)
Application for rebate required
.
(1) Notwithstanding any provision of this article to the contrary, no rebate shall be paid under this article for any capital investment in new machinery and equipment placed in service or use until the person asserting a claim for the allowance of rebate under this article makes written application to the Tax Commissioner for allowance of rebate as provided in this section.
(2) An application for rebate shall be filed, in the form prescribed by the Tax Commissioner, no later than the last day for filing the severance tax return, determined by including any authorized extension of time for filing the return, for the taxable year in which the machinery and equipment to which the rebate relates is placed in service or use and all information required by the form is provided.
(3) A separate application for rebate is required for each taxable year during which the taxpayer places new machinery and equipment in service or use in a mine or coal preparation and processing facility in this state.
(c)
Failure to make timely application
. The failure to timely apply for the rebate results in the forfeiture of 25 percent of the rebate amount otherwise allowable under this article. This penalty applies annually until the application is filed.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-8. Identification of Capital Investment Property

Every taxpayer who claims credit under this article shall maintain sufficient records to establish the following facts for each item of qualified investment property:
(1) Its identity;
(2) Its actual or reasonably determined cost;
(3) Its useful life for federal income tax purposes;
(4) The month and taxable year in which it was placed in service;
(5) The amount of credit taken; and
(6) The date it was disposed of or otherwise ceased to be qualified investment property.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-9. Failure to Keep Records of Investment Credit Property

A taxpayer who does not keep the records required for identification of investment credit property is subject to the following rules:
(1) A taxpayer is treated as having disposed of, during the taxable year, any machinery and equipment that the taxpayer cannot establish was still on hand, in this state, at the end of that year.
(2) If a taxpayer cannot establish when capital investment in new machinery and equipment property was reported for purposes of claiming this credit during the taxable year the machinery or equipment was placed in service or use, the taxpayer is treated as having placed it in service or use in the most recent prior taxable year in which similar machinery and equipment was placed in service or use, unless the taxpayer can establish that the machinery and equipment placed in service or use in the most recent taxable year is still on hand. In that event, the taxpayer will be treated as having placed the returned machinery and equipment in service or use in the next most recent taxable year.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-10. Transfer of Qualified Investment Property to Successors

(a)
Mere change in form of business
. Machinery and equipment may not be treated as disposed of under 11-13EE-9 of this article, by reason of a mere change in the form of conducting the business as long as the machinery and equipment is retained in the successor business in this state, and the transferor business retains a controlling interest in the successor business. In this event, the successor business is allowed to claim the rebate amount of credit still available with respect to the machinery and equipment transferred, and the transferor business may not be required to redetermine the amount of rebate allowed in earlier years.
(b)
Transfer or sale to successor
. Machinery and equipment is not treated as disposed of under 11-13EE-11 of this article by reason of any transfer or sale to a successor business which continues to operate machinery and equipment at the mine in this state at which the machinery and equipment was first placed in service or use. Upon transfer or sale, the successor shall acquire the amount of rebate, if any, that remains available under this article, and the transferor business is not required to redetermine the amount of rebate allowed in earlier years.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-11. Recapture of Rebate; Recapture Tax Imposed

(a)
When recapture tax applies
.
(1) Any person who places machinery and equipment in service or use for purposes of this credit and who fails to use the machinery and equipment for at least 5 years in the production of coal in this state shall pay the recapture tax imposed by subsection (b) of this section.
(2) This section does not apply when 11-13EE-10 of this article applies. However, the successor, or the successors, and the person, or persons, who previously claimed credit under this article with respect to the machinery and equipment, are jointly and severally liable for payment of any recapture tax subsequently imposed under this section with respect to the machinery and equipment used to qualify for rebate under this article.
(b)
Recapture tax imposed
. The recapture tax imposed by this subsection is the amount determined as follows. If the taxpayer prematurely removes machinery and equipment placed in service (when considered as a class) from economic service in the taxpayers coal production activity in this state, the taxpayer shall recapture the amount of rebate claimed under this article for the taxable year, and all preceding taxable years, attributable to the machinery and equipment which has been prematurely removed from service. The amount of tax due under this subsection is an amount equal to the amount of rebate that is recaptured under this subsection.
(c)
Payment of recapture tax
. The amount of tax recaptured under this section is due and payable on the day the persons annual return is due for the taxable year, in which this section applies, under 11-13A-1
et seq.
of this code. When the employer is a partnership, limited liability company or S corporation for federal income tax purposes, the recapture tax shall be paid by those persons who are partners in the partnership, members in the company, or shareholders in the S corporation, in the taxable year in which recapture tax is imposed under this section.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-12. Interpretation and Construction

(a) No inference, implication or presumption of legislative construction or intent may be drawn or made by reason of the location or grouping of any particular section, provision or portion of this article; and no legal effect may be given to any descriptive matter or heading relating to any section, subsection or paragraph of this article.
(b) The provisions of this article shall be reasonably construed in order to effectuate the legislative intent recited in 11-13EE-1 of this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-13. Rebate Report

(a) The Tax Commissioner shall provide to the Joint Committee on Government and Finance by July 1, 2022, and on the first day of July of each year thereafter, a report detailing the amount of rebate claimed pursuant to this article. The report is to include the amount of rebate claimed against the severance tax imposed pursuant to 11-13A-3 of this code.
(b) Taxpayers claiming the rebate shall provide the information the Tax Commissioner may require to prepare the report:
Provided
, That the information provided is subject to the confidentiality and disclosure provisions of 11-10-5d and 11-10-5s of this code.
(c) The Tax Commissioner shall also identify any issues the Tax Commissioner has in the administration and enforcement of this rebate and make suggestions the Commissioner may have for improving the credit or the administration of the rebate.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-14. Rules

The Tax Commissioner may promulgate such interpretive, legislative and procedural rules as the Commissioner deems to be useful or necessary to carry out the purpose of this article and to implement the intent of the Legislature. The tax commissioner may promulgate emergency rules if they are filed in the West Virginia Register before January 1, 2020. All rules shall be promulgated in accordance with the provisions of 29A-3-1
et seq.
of this code.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-15. Severability

(a) If any provision of this article or the application thereof is for any reason adjudged by any court of competent jurisdiction to be invalid, the judgment may not affect, impair or invalidate the remainder of the article, but shall be confined in its operation to the provision thereof directly involved in the controversy in which the judgment shall have been rendered, and the applicability of the provision to other persons or circumstances may not be affected thereby.
(b) If any provision of this article or the application thereof is made invalid or inapplicable by reason of the repeal or any other invalidation of any statute therein addressed or referred to, such invalidation or inapplicability may not affect, impair or invalidate the remainder of the article, but shall be confined in its operation to the provision thereof directly involved with, pertaining to, addressing or referring to the statute, and the application of the provision with regard to other statutes or in other instances not affected by any such repealed or invalid statute may not be abrogated or diminished in any way.
2023 West Virginia Code › Chapter 11. Taxation › Article 13EE. Coal Severance Tax Rebate › §11-13EE-16. Effective Date

The rebate allowed by this article is allowed for capital investment in new machinery and equipment placed in service or use in this state on or after July 1, 2019. As the changes in sections 11-13EE-2, 11-13EE-3, and 11-13EE-5 are intended to clarify the original intent and meaning of this article, the amendments to this article made during the 2021 legislative session are retroactive and shall be applied to any rebate claims made for all qualified investments placed into service after the original effective date of this article (July 1, 2019) for which no rebate claim has been previously made.
2023 West Virginia Code › Chapter 11. Taxation › Article 13FF. Tax Credit for Donation or Sale of Vehicle › §11-13FF-1. Definitions

As used in this article:
(1) "Commissioner" means the Tax Commissioner of the State of West Virginia, or his or her delegate.
(2) "Division" means the Tax Division of the Department of Revenue.
(3) "Low-Income Worker" means a person living in a household with total income at or below 200 percent of the Federal Poverty Level.
(4) "Program Value" means the fair market value of the vehicle less an amount to be determined by the qualifying charitable organization based upon the suitability of the vehicle to its program.
(5) "Qualified Charitable Organization" means a nonprofit association which:
(A) Is recognized as exempt from federal taxation under 501(c)(3) of the United States Code;
(B) Is registered as a charitable organization pursuant to 29-19-1 et seq. of this code; and
(C) Operates a program that provides the following services:
(i) Providing low-income workers in the state with below-market, affordable financing to purchase vehicles through cooperating financial institutions; and
(ii) Providing financial counseling and other training and assistance to low-income workers to meet the terms of the loans used to purchase the vehicles through the program.
(6) "Vehicle" means a passenger motor vehicle that is suitable for daily commutes for employment purposes and is acceptable to the qualifying charitable organization as to its suitability for its program.
2023 West Virginia Code › Chapter 11. Taxation › Article 13FF. Tax Credit for Donation or Sale of Vehicle › §11-13FF-2. Amount of Credit; Limitation of Credit

(a) There is allowed to taxpayers who make donations of vehicles to qualified charitable organizations in the state a credit against taxes imposed by 11-21-1 et seq. and 11-24-1 et seq. of this code in an amount equal to 50 percent of the program value of the vehicle or $2,000, whichever is less.
(b) There is allowed to new or used motor vehicle dealers licensed pursuant to 17A-6-3 of this code that sell a vehicle at a reduced sales price to low-income workers through a program administered by a qualified charitable organization, a credit against taxes imposed by 11-21-1
et seq.
and 11-24-1
et seq.
of this code in an amount equal to no more than 50 percent of the difference between the program value of the vehicle and the reduced sales price, or $2,000, whichever is less.
(c) There shall be no credit allowed pursuant to this article for a new or used motor vehicle dealer unless the dealer certifies that the dealer has no knowledge or reason to believe the vehicle is subject to any unperformed safety recall or was junked or salvaged or should have been branded or reported as junked or salvaged.
(d) If any credit remains after application of the credit against tax for any taxable year under this article, the amount thereof is forfeited. No carryback to a prior taxable year is allowed for the amount of any unused portion of this credit.
(e) No more than $300,000 of tax credits may be allocated to the department in any fiscal year. The division shall allocate the tax credits in the order the donation forms are received.
2023 West Virginia Code › Chapter 11. Taxation › Article 13FF. Tax Credit for Donation or Sale of Vehicle › §11-13FF-3. Determination of Value of Credit

(a) At the time of the donation or sale of the vehicle, the taxpayer shall provide to the qualified charitable organization an estimate of the fair market value of the vehicle.
(b) Upon accepting the vehicle to be used in their program, the qualified charitable organization shall provide the taxpayer a signed and dated form prescribed by the division containing at a minimum:
(1) The vehicle identification number of the vehicle, its make and model;
(2) The name, address and taxpayer identification number of the taxpayer;
(3) The name and address of the qualifying charitable organization;
(4) The qualifying charitable organizations determination of the program value of the vehicle, based upon the taxpayers estimate of the fair market value of the vehicle and the suitability of the vehicle for the qualifying charitable organizations programs; and
(5) The maximum amount of tax credit authorized for the donation or sale of the vehicle; as calculated by the qualifying charitable organization: Provided, That the actual amount of tax credit authorized shall be determined by the tax division as provided in section two of this article.
(c) To claim the tax credit, the taxpayer shall send the form provided by the qualified charitable organization to the division for certification.
2023 West Virginia Code › Chapter 11. Taxation › Article 13FF. Tax Credit for Donation or Sale of Vehicle › §11-13FF-4. Applicability to as Is Vehicles

Notwithstanding any other provision of this code to the contrary, the fair market value of the vehicle and not the sales price shall be used to determine the applicability of 46A-6-107a(a)(3)(A) of this code to any vehicle the sale of which qualifies for a tax credit as provided by this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 13FF. Tax Credit for Donation or Sale of Vehicle › §11-13FF-6. Tax Credit Review Report

Beginning on the first day of the second taxable year after the passage of this article and every two years thereafter, the division shall submit to the Governor, the President of the Senate and the Speaker of the House of Delegates a tax credit review and accountability report evaluating the cost effectiveness of the tax credit and donations during the most recent two-year period for which information is available.
2023 West Virginia Code › Chapter 11. Taxation › Article 13GG. Downstream Natural Gas Manufacturing Investment Tax Credit of 2020 › §11-13GG-2. Legislative Finding and Purpose

The Legislature finds that the encouragement of downstream manufacturing in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage greater capital investment in downstream natural gas manufacturing businesses in this state and thereby increase economic opportunity in this state, there is hereby enacted the downstream manufacturing tax credit.
2023 West Virginia Code › Chapter 11. Taxation › Article 13GG. Downstream Natural Gas Manufacturing Investment Tax Credit of 2020 › §11-13GG-4. Amount of Credit Allowed

(a)
Credit allowed
. Notwithstanding any other provision of this code, eligible taxpayers are allowed a credit against the portion of taxes imposed by this state that are attributable to and the consequence of the taxpayers qualified investment in a new or expanded downstream natural gas manufacturing facility in this state, which results in the creation of new jobs. The amount of this credit is determined and applied as provided in this article.
(b)
Amount of credit
. The amount of credit allowable is determined by multiplying the amount of the taxpayers qualified investment, determined under 11-13GG-6 of this code, in property purchased or leased for a new, or expansion of an existing "downstream natural gas manufacturing facility", as defined in 11-13GG-3 of this code, by the taxpayers new jobs percentage, determined under 11-13GG-7 of this code. The product of this calculation establishes the maximum amount of credit allowable under this article due to the qualified investment.
(c)
Application of credit over 10 years
. The amount of credit allowable must be taken over a 10-year period, at the rate of one tenth of the amount thereof per taxable year, beginning with the taxable year in which the taxpayer places the qualified investment in service or use in this state, unless the taxpayer elected to delay the beginning of the 10-year period until the next succeeding taxable year. This election shall be made in the annual income tax return filed under this chapter for the taxable year in which qualified investment is first placed into service or use by the taxpayer. Once made, the election cannot be revoked. The annual credit allowance is taken in the manner prescribed in 11-13GG-5 of this code.
(d)
Placed in service or use
. For purposes of the credit allowed by this section, property is considered placed in service or use in the earlier of the following taxable years:
(1) The taxable year in which, under the taxpayers depreciation practice, the period for depreciation with respect to the property begins; or
(2) The taxable year in which the property is placed in a condition or state of readiness and availability for a specifically assigned function.