West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13FF - Tax Credit For Providing Vehicles To low-Income Workers › Section 110-13FF-7 - Claiming the credit

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Any
				taxpayer or dealer in new or used vehicles claiming a credit under this rule
				shall file the following form with the return for the tax against which the
				credit is being claimed.
7.2. The
				form shall be completed and the information contained therein verified by the
				qualified charitable organization at the time the vehicle is donated or sold.
7.3. The following form shall be
				used:
[name of qualified charitable organization] hereby certifies
				  that the taxpayer named herein is eligible for the credit allowed under W. Va.
				  Code §
										11-13FF-1,
et seq
., in an amount not to exceed $___________________ for
				  the sale or donation of the vehicle identified below.
Address of qualified charitable organization:
_____________________________________________________
Taxpayer Identification Number of qualified charitable
				  organization:
_________________________
Vehicle make, model, and year:
______________________________________________________
Vehicle Identification Number (VIN):
______________________________________________________
Name of Taxpayer or Seller:
______________________________________________________
Physical address of Taxpayer or Seller:
______________________________________________________
Taxpayer identification number:
______________________________________________________
Program value of vehicle:
$_____________________________________________________
Maximum amount of credit authorized:
$_____________________________________________________
Donor's Certification:
By signing below, I certify that I have donated the
				  above-referenced vehicle to the qualified charitable organization identified
				  herein for no consideration.
Seller's Certification
By signing below, the seller of the above vehicle certifies
				  that, having made a diligent search, it finds that the vehicle:
* Has passed a West Virginia safety inspection;
* Has not been reported as stolen and not recovered;
* Has informed the program participant whether the vehicle is
				  subject to any unperformed safety recalls;
* Has not been reported as a total loss as the result of an
				  accident;
* Has not been flood-damaged;
* Has not been junked or salvaged;
and that the vehicle is suitable to provide safe and reliable
				  transport for commuting to employment.
Certification of qualified charitable
				  organization:
By signing below, the authorized representative of the
				  qualified charitable organization named above certifies that the organization
				  has given no consideration in exchange for the donated vehicle, or, in the case
				  of a sold vehicle, that the organization has not received any consideration
				  from the seller of the vehicle. The date of donation is ________________.
Signature of donor or seller:
_________________________________________________________
Date of signature:
_________________________________________________________
Authorized signature of certifying Qualified Charitable
				  Organization:
_________________________________________________________
Date of signature:
_________________________________________________________
7.4. Dealer Warranty. --
				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)
				to any vehicle the sale of which qualifies for a tax credit as provided by this
				rule.