reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13P - Tax Credit For Medical Malpractice Insurance Premiums › Section 110-13P-5 - Determination of Tax Base for Application of the Credit

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The Credit shall only be applied against
				the Health Care Provider Tax payable under W. Va. Code §
									11-27-16
				and may not be applied against any other gross receipts that may be received by
				the physician. For purposes of the Credit, the Health Care Provider Tax is
				imposed on the gross receipts derived by the physician from the provision of
				physicians' services at the tax rate indicated.
5.2. As indicated in the definition of "gross
				receipts," the amount subject to the Health Care Provider Tax is the amount
				received or receivable, whether in cash or in kind. The term "in kind" as used
				in the definition of "gross proceeds" means the fair market value in money, or
				of services or property, or the right to receive services, given in lieu of
				money.
5.2.1. Initially, fair market value is
				considered to be the amount the Health Care Provider charges for the service
				rendered. However, the physician may use a lower amount when that lower amount
				is an agreed upon amount under a plan negotiated at arm's length with an
				unrelated party that is acting in its own best interests.
5.2.1.a. A physician may not use the fees
				paid by Medicare or Medicaid as the lowest price paid by a patient for purposes
				of measuring the fair market value of services provided free or at a reduced
				charge because the physician has not negotiated for the fees at arm's
				length.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13P - Tax Credit For Medical Malpractice Insurance Premiums › Section 110-13P-6 - Filing of the Return and Payment of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. The Health Care Provider Tax return
				shall be filed annually on or before the last day of January following the end
				of the eligible taxpayer's calendar year, or, if the eligible taxpayer files on
				a fiscal year basis, the return shall be filed on or before the last day of the
				month next following the end of the taxpayer's fiscal year: Provided, That the
				return for the month of May has an accelerated due date and is due June
				15.
6.2. To assert the Credit
				against the Health Care Provider Tax, the eligible taxpayer shall file with its
				annual Health Care Provider Tax return the schedule prescribed by the Tax
				Commissioner. The schedule shall show for the taxpayer's taxable year either
				the adjusted annual medical liability insurance premium for the taxpayer's
				specialty or subspecialty group or the taxpayer's actual annual medical
				liability insurance premium, whichever is appropriate, the amount of Credit
				allowed, the taxes against which the Credit is being applied and any other
				information required by the Tax Commissioner.
6.2.1. It is presumed for purposes of using
				the Credit that the eligible taxpayer will pay the medical liability insurance
				premium only once per taxable year. Regardless of whether or not the 12 month
				period for which the Health Care Provider Tax return is filed is the same 12
				month period for which the malpractice insurance premium is paid, the eligible
				taxpayer shall use either the adjusted annual medical liability insurance
				premium for the taxpayer's specialty or subspecialty group or the taxpayer's
				actual annual medical liability insurance premium when determining the amount
				of the Credit under subsection 3.2 of this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13P - Tax Credit For Medical Malpractice Insurance Premiums › Section 110-13P-7 - Computation and Application of Credit

Current through Register Vol. XLI, No. 28, July 12, 2024
There are two classifications of eligible taxpayers who may
				  use the Credit.
7.1. Eligible
				taxpayers, other than payors described in subsection 7.2 of this section, who
				directly pay medical malpractice insurance premiums and who also pay the Health
				Care Provider Tax may apply the Credit against the eligible taxpayer's Health
				Care Provider Tax liability determined under W. Va. Code §
									11-27-16.
				The Credit shall be determined after application of all other allowable credits
				and exemptions.
7.2. Partners,
				members or shareholders of partnerships, limited liability companies, or
				corporations who directly pay medical malpractice insurance premiums for or on
				behalf of those organizations may apply the Credit against the eligible
				taxpayer's Health Care Provider Tax liability determined under W. Va. Code
				§
									11-27-16
				if the following requirements are satisfied:
7.2.1. The medical liability insurance
				premiums shall be paid by a payor, as defined in this section, and the payments
				shall be made to insure against medical liabilities arising out of or resulting
				from physicians' services provided by a physician while practicing in service
				to or under the organizational identity of an eligible taxpayer organization or
				as an employee of the eligible taxpayer organization. The insurance shall cover
				the medical liability of:
7.2.1.a. the
				eligible taxpayer organization;
7.2.1.b. one or more physicians practicing in
				service to or under the organizational identity of the eligible taxpayer
				organization or as an employee of the eligible taxpayer organization;
				or
7.2.1.c. any combination
				thereof.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13P - Tax Credit For Medical Malpractice Insurance Premiums › Section 110-13P-8 - Burden of Proof

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. The burden
				of proof is on the person claiming the Credit to establish by clear and
				convincing evidence that the person is entitled to the amount of Credit
				asserted for the taxable year.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13Q - Commercial Patent Incentives Tax Credit › Section 110-13Q-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				Legislative Rule is promulgated to provide for the general administration of
				the Commercial Patent Incentives Tax Act, W. Va. Code §§
									11-13AA-1,
et seq.
This Rule carries out the policy and purposes of the
				Statute, provides necessary clarification of the provisions of the Statute, and
				provides for the general administration of the Statute.
1.2. Authority. -- W. Va. Code §§
									11-13AA-10,
				11-10-5
				and
				11-10-5d(f).
1.3. Filing Date. -- April 13,
				2012.
1.4. Effective Date. -- May
				1, 2012.
1.5. Citation. -- This
				Legislative Rule may be cited as §110CSR13Q.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13Q - Commercial Patent Incentives Tax Credit › Section 110-13Q-4 - Application of the Credits

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				This credit may be applied only after all other allowable credits are applied
				and may in no case reduce the tax owed to below zero.
4.2. This credit shall be applied against an
				eligible taxpayer's Business Franchise Tax liability before any remaining
				credit may be applied against that taxpayer's Corporation Net Income Tax
				liability. The credit may only be applied to a Personal Income tax liability if
				the credit holder is either a sole proprietor or a pass-through entity.
4.2.a. In no event may any remaining credit
				be applied against both Personal Income Tax liability and Corporation Net
				Income Tax liability, unless:
4.2.a.1. The
				taxpayer is a pass-through entity treated as a partnership for federal income
				tax purposes. In that case, the amount of credit remaining, if any, after
				application against the business franchise tax shall flow through to the
				partners in the same proportion as distributive share flows through to them and
				the credit shall apply to the liabilities of the partners for West Virginia
				income taxes.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13Q - Commercial Patent Incentives Tax Credit › Section 110-13Q-5 - Net Profit Attributable to a Patent

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1.
Net profit attributable to a
				patent when integrated into an ongoing manufacturing process
. -- The
				net profit of a taxpayer that is attributable to a patent when integrated into
				a current manufacturing process is that amount of West Virginia taxable income
				that is in excess of the base net profit accrued through the manufacturing
				process that has an integrated patent eligible for the credit under Subsection
				3.1 of this rule.
5.1.a. "Base net profit
				accrued through the manufacturing process" is equal to that portion of West
				Virginia taxable income attributable to an ongoing manufacturing process in the
				year immediately preceding introduction of the patent to the manufacturing
				process.
5.1.b. "Ongoing
				manufacturing process" when used in this rule means an integrated series of
				systematic operations engaged in as a business or segment of a business which
				transforms or converts tangible personal property by physical, chemical or
				other means into a different form, composition or character from that in which
				it originally existed at least 50% of which were in operation in this State in
				the taxable year immediately preceding the introduction of the patent to the
				manufacturing process.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13Q - Commercial Patent Incentives Tax Credit › Section 110-13Q-6 - Uses of credit; transferability

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. When an eligible taxpayer merges with
				another entity and the resulting entity remains an eligible taxpayer, but the
				taxable year of the predecessor eligible taxpayer and the taxable year of the
				successor eligible taxpayer are different, the amount of credit available to
				the predecessor is the amount available if the tax years were not different.
				However, the amount of credit apportioned to the successor is limited to that
				portion of the predecessor's credit which remains, multiplied by a fraction the
				numerator of which is the number of days during the same tax year of the
				successor which coincide with the calendar days remaining in the tax year of
				the predecessor if it had not merged, and the denominator of which is the
				number of days remaining in the same tax year of the predecessor if it had not
				merged. If any of the predecessor's credit which remains cannot be used by the
				successor in the same tax year, it is forfeited and may not be carried over or
				carried back to any other tax year.
6.2. A recapture or loss of credit shall not
				occur merely as a result of a change in the form of conducting the business as
				long as the successor entity is also an eligible taxpayer, and the successor is
				entitled to all of the credit for the tax year in which the change occurred.
6.2.a. A change in the form of conducting
				business is a change in the type of business entity, such as a change from a C
				corporation to an S corporation or a limited liability company, or from a sole
				proprietorship to a C or S corporation, limited liability company or
				partnership.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13Q - Commercial Patent Incentives Tax Credit › Section 110-13Q-7 - Confidentiality

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. All
				information submitted to the Tax Commissioner is confidential and not subject
				to public disclosure when filed with the Tax Commissioner except as otherwise
				provided in this rule or the W. Va. Code.
7.2. All records and documentation relating
				to application, evaluation or qualification of a company or a patent for the
				tax credits authorized under W. Va. Code §
									11-13AA-1,
et seq.
is tax information subject to the confidentiality
				restrictions of the West Virginia Tax Procedure and Administration Act, W. Va.
				Code §
									11-10-1,
et seq.
, including, but not limited to, the provisions of W.
				Va. Code §
									11-10-5d.
7.3. The confidential information, relating
				to application to or from the West Virginia Tax Department, including
				information generated internally by the Tax Department, including but not
				limited to, internal memoranda and reports, is confidential and not subject to
				public disclosure, unless otherwise provided by statute or rule.
7.4. All tax returns and tax return
				information subject to the non-disclosure restrictions of W. Va. Code §
									11-10-5d
				are confidential, except for the information subject to disclosures authorized,
				mandated or permitted pursuant to the West Virginia Tax Procedure and
				Administration Act, or W. Va. Code §
									11-10-5s
				or W. Va. Code §
									11-13AA-1,
et seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13Q - Commercial Patent Incentives Tax Credit › Section 110-13Q-8 - General Procedure and Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. Requirements to Claim the Tax Credit. --
				To claim a tax credit, the eligible taxpayer shall comply with W. Va. Code
				§
									11-13AA-1,
et seq.
and this rule and shall timely provide complete and
				accurate forms, returns, schedules and other information required by the Tax
				Commissioner.
8.2. Applicability of
				Various Tax Laws. -- Application of this credit and eligibility for this credit
				shall not abrogate application of the provisions of W. Va. Code §
									11-23-1,
et seq.
(Business Franchise Tax), W. Va. Code §
									11-24-1,
et seq.
(Corporation Net Income Tax) and W. Va. Code §
									11-21-1,
et seq.
(Personal Income Tax), and rules issued pursuant to
				those statutes, with respect to any eligible taxpayer or owner of any eligible
				taxpayer to the extent that they may be subject to the provisions of those
				laws, and shall not abrogate application of the provisions of W. Va. Code
				§
									11-10-1,
et seq.
(Procedure and Administration) which provides for
				administration of those taxes.
8.3.
				Maintenance of Records. -- An eligible company shall maintain the records
				required to verify the validity of its eligibility for the tax credit and the
				accuracy of the amount of the tax credit claimed. Failure to do so may result
				in denial of the tax credit. Specifically, a person who claims any credit under
				this rule shall maintain sufficient records to establish the following facts
				about the patent for which a credit is allowed:
8.3.a. For credit accrued under Subsection
				3.1 of this rule:
8.3.a.1. The patent number
				and title;
8.3.a.2. The amount of
				royalties, license fees or other consideration received for use of the
				patent;
8.3.a.3. The month and
				taxable year in which the agreement required under Subsection 3.1 of this rule
				was entered into;
8.3.a.4. The
				month and taxable year in which the patent was first used, placed in service or
				directly used in a manufacturing process or product in this State;
8.3.a.5. The amount of credit
				taken;
8.3.a.6. The date the patent
				was disposed of or otherwise ceased to be used in a manufacturing process or
				product in this State;
8.3.a.7. The
				direct cost for developing the patent; and
8.3.a.8. The direct cost for developing the
				patent in this State.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13X - West Virginia Film Industry Investment Act › Section 110-13X-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				Legislative Rule is promulgated to provide for the general administration of
				the West Virginia Film Industry Investment Act, W. Va. Code §
									11-13X-1,
et seq
.
				This Rule carries out the policy and purposes of the Statute, provides
				necessary clarification of the provisions of the Statute, and provides for the
				general administration of the Statute.
1.2. Authority. -- W. Va. Code §§
									11-13X-9,
				11-10-5 and
				11-10-5d(f).
1.3. Filing Date. -- April 24,
				2023.
1.4. Effective Date. -- April
				24, 2023.
1.5. Sunset Provision. --
				This rule shall terminate and have no further force or effect upon August 1,
				2028.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13X - West Virginia Film Industry Investment Act › Section 110-13X-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. "Commercial"
				(not a "qualified project") means television advertising, movie theater
				advertising, or computer advertising produced and paid for by a promoter,
				underwriter or sponsor, for the purpose of promoting, or marketing a product or
				service, including public service programming.
2.2. "Commercial exploitation" means
				reasonable intent for public viewing for the delivery medium used.
2.3. "Controlled group" means one or more
				chains of corporations connected through stock ownership with a common parent
				corporation, if stock possessing at least fifty percent of the voting power of
				all classes of stock of each of the corporations is owned directly or
				indirectly by one or more of the corporations; and the common parent owns
				directly stock possessing at least fifty percent of the voting power of all
				classes of stock at least of the other corporations.
2.4. "Direct production expenditure" means a
				transaction that occurs in the state of West Virginia or with a West Virginia
				vendor, and includes:
2.4.1. Payment of
				wages, fees and costs for related fringe benefits provided for talent,
				management or labor that are subject to West Virginia income tax;
2.4.2. Payment to a personal services
				corporation for the services of a performing artist if:
2.4.2.a. The personal services corporation is
				subject to West Virginia income tax on those payments; and
2.4.2.b. The performing artist receiving the
				payments from the personal services corporation is subject to West Virginia
				income tax; and
2.4.3.
				Any of the following provided by a West Virginia vendor:
2.4.3.a. The story and scenario (script) to
				be used by a qualified project;
2.4.3.b. Set construction and operations,
				wardrobe, accessories and related services;
2.4.3.c. Photography, sound synchronization,
				lighting and related services;
2.4.3.d. Editing and related
				services;
2.4.3.e. Rental of
				facilities and equipment;
2.4.3.f.
				Leasing of vehicles;
2.4.3.g. Food
				or lodging;
2.4.3.h. Airfare if
				purchased through a West Virginia-based travel agency or travel
				company;
2.4.3.i. Insurance
				coverage and bonding if purchased through a West Virginia-based insurance
				agent; and
2.4.3.j. Other direct
				costs of producing a qualified project in accordance with generally accepted
				entertainment industry practices. "Direct production expenditure" shall not
				include depreciation of any item that has less than one full year of
				depreciable life, either a full year original depreciable life or a full year
				remaining depreciable life out of a partially depreciated asset, as determined
				for federal income tax purposes.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13X - West Virginia Film Industry Investment Act › Section 110-13X-3 - Amount of Tax Credit

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Tax
				credit allowed. -- The amount of tax credit allowed to an eligible company is
				the amount specified under W. Va. Code §
									11-13X-1,
et
				seq
.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13X - West Virginia Film Industry Investment Act › Section 110-13X-5 - Application Receipt and Review

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The Department of Economic Development
				shall determine and report to the Tax Commissioner in a manner and at times the
				Department of Economic Development and the Tax Commissioner agree upon:
5.1.1. The eligibility of the company and a
				proposed project; and
5.1.2. The
				maximum amount of the tax credit available to the eligible company based on
				estimated "direct production expenditures" and "post-production
				expenditures."
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13X - West Virginia Film Industry Investment Act › Section 110-13X-6 - Forfeiture of credit

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. If
				an eligible company fails to begin production within the time specified in the
				application or in this rule, the eligible company forfeits the right to claim
				any tax credit for the approved qualified project. The forfeiture does not
				preclude the eligible company from resubmitting an application for the same
				project at a future date.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13X - West Virginia Film Industry Investment Act › Section 110-13X-7 - Uses of credit; transferability

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. The tax credit may be applied to reduce
				taxes imposed by articles twenty-four (corporate net income tax) and twenty-one
				(personal income tax) of Chapter 11 of the West Virginia Code in the tax year
				the investment is placed in service after approval of the project by the
				Department of Economic Development (with potential carry forward for an
				additional 2 years). The credit may be taken into account in computing
				estimated payments.
7.2. The tax
				credit is to first be taken against corporate net income taxes imposed by
				article twenty-four for the taxable year, determined before application of
				allowable credits against tax.
7.3
				If the eligible taxpayer is an electing small business corporation (as defined
				in Section 1361 of the United States Internal Revenue Code of 1986, as
				amended), a partnership, a limited liability company that is treated as a
				partnership for federal income tax purposes or a sole proprietorship, then any
				unused credit is allowed as a credit against the personal income taxes imposed
				by article twenty-one or on income of a personal income tax payer against tax
				attributable to income directly derived from the qualified project, or in the
				case of owners, partners, members or interest holders that are C corporations,
				then any unused credit is allowed as a credit against the corporation net
				income tax against tax attributable to conduit income directly derived from the
				qualified project.
7.4. Electing
				small business corporations, limited liability companies, partnerships and
				other unincorporated organizations shall allocate the credit allowed by this
				article among its members in the same manner as profits and losses are
				allocated for the taxable year.
7.5. After approval by the Department of
				Economic Development of any transfer, sale or assignment of the tax credit,
				pursuant to W. Va. Code §
									11-13X-1,
et
				seq.
, the transferee shall acquire the amount of credit that remains
				available under that section. The transferor and the transferee or transferees
				may apply the credit against tax in the year of the transfer, and succeeding
				years in accordance with the amount of credit to which each is entitled, but
				the dollar amount of credit available to each shall not be exceeded or
				duplicated.
7.6. All requests for
				transfer, sale, or assignment of tax credits must include the original approved
				tax credit identification number; state the timeline as to the number of years
				of tax credit being transferred; and, clearly identify the tax credit's
				termination date.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13X - West Virginia Film Industry Investment Act › Section 110-13X-8 - Confidentiality

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. All
				information submitted to the Tax Commissioner and the Department of Economic
				Development is confidential and not subject to public disclosure when filed
				with the Department of Economic Development or Tax Commissioner except as
				otherwise provided in this rule or the West Virginia Code.
8.2. All information submitted to the
				Department of Economic Development pursuant to an eligibility application for
				designation as an eligible company and documents related to the application, is
				confidential and not subject to public disclosure, except the following in
				accordance with W. Va. Code §
									11-13X-1,
et
				seq.
:
8.2.1. The full legal name of
				the applicant;
8.2.2. The mailing
				and office addresses and telephone number of the applicant; and
8.2.3. The name of a person to contact for
				the applicant.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13X - West Virginia Film Industry Investment Act › Section 110-13X-9 - General Procedure and Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Requirements to Claim the Tax Credit. --
				To claim a tax credit, the eligible company shall comply with W. Va. Code
				§
									11-13X-1,
et seq
.
				and this rule and shall timely provide complete and accurate forms, returns,
				schedules and other information required by the Tax Commissioner or Department
				of Economic Development.
9.2.
				Applicability of Various Tax Laws. -- Application of this credit and
				eligibility for this credit shall not abrogate application of the provisions of
				W. Va. Code §
									11-23-1,
et seq
.
				(Business Franchise Tax), W. Va. Code §
									11-24-1,
et seq
.
				(Corporation Net Income Tax) and W. Va. Code §
									11-21-1,
et seq
.
				(Personal Income Tax), and rules issued pursuant to those statutes, with
				respect to any eligible taxpayer or owner of any eligible taxpayer to the
				extent that they may be subject to the provisions of those laws, and shall not
				abrogate application of the provisions of W. Va. Code §
									11-10-1,
et seq
.
				(Procedure and Administration) which provides for administration of those
				taxes.
9.3. Maintenance of Records.
				-- An eligible company shall maintain the records required to verify the
				validity of its eligibility for the tax credit and the accuracy of the amount
				of the tax credit claimed. Failure to do so may result in denial of the tax
				credit.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13X - West Virginia Film Industry Investment Act › Section 110-13X-10 - Effective date, elimination of film tax credits, preservation of film tax credits earned prior to the sunset date

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1 The amendments to this article enacted
				in the year 2022 shall apply to all taxable years beginning on or after July 1,
				2022: Provided, That, unless sooner terminated by law, the film investment tax
				credit will terminate on the date specified in West Virginia Code §
									11-13X-1,
et seq
.
				No entitlement to any tax credit authorized by this article may result from,
				and no credit is available to any person for, expenditures incurred subsequent
				to the termination date specified in West Virginia Code §
									11-13X-1,
et seq
.
				Film tax credits to which a taxpayer has gained lawful entitlement on or after
				July 1, 2022, and on or before the termination date specified in West Virginia
				Code §
									11-13X-1,
et
				seq
., may continue to be applied against tax liabilities, subject to
				the conditions, limitations, and constraints applicable to such credit under
				West Virginia Code §
									11-13X-1,
et
				seq
., until exhausted or otherwise terminated in accordance with the
				terms of West Virginia Code §
									11-13X-1,
et
				seq
., or any other applicable provision of the West Virginia Code.
				Film tax credits to which a taxpayer has gained lawful entitlement on or after
				July 1, 2022, and on or before the termination date specified in West Virginia
				Code §
									11-13X-1,
et
				seq
., may be transferred in accordance with W. Va. Code §
									11-13X-1,
et
				seq
., subject to the conditions, limitations, and constraints
				applicable to such credit under W. Va. Code §
									11-13X-1,
et
				seq
., until exhausted or otherwise terminated in accordance with the
				terms of West Virginia Code §
									11-13X-1,
et
				seq
., or any other applicable provision of the West Virginia
				Code.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These proposed legislative regulations explain and clarify the West Virginia
				Gasoline and Special Fuel Excise Tax, as stated in W. Va. Code '11-14-1
				et seq.
1.2. Authority. -- W. Va.
				Code ''29A-3-15 and 11-10-5.
1.3.
				Filing Date. -- April 2, 1990.
1.4.
				Effective Date. -- April 2, 1990.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in these regulations and unless the context clearly
				  requires a different meaning, the following terms shall have the meaning
				  ascribed herein, and shall apply in the singular or in the plural.
2.1. "Actual metered gallons" means, in
				addition to amounts computed by mechanical devices which measure and record
				directly in digital terms, all amounts computed by other methods of computing
				quantities commonly employed by persons engaged in the sale of petroleum
				products, including, but not limited to, tank or barge strappings and other
				graduated lineal devices.
2.2.
				"Aircraft fuel" means gasoline and special fuel suitable for use in any
				aircraft engine.
2.3. "Commercial
				watercraft" means any boat, ship, towboat, or barge for hauling freight or
				passengers, loaded or empty, operating on the waterways of this State; but does
				not include personal pleasure boats, which is a refundable use, or auxiliary
				equipment such as pumps, compressors or dredges.
2.4. "Commissioner" or "Tax Commissioner"
				means the tax Commissioner of the State of West Virginia or his duly authorized
				agent.
2.5. "Dealer" as defined in
				W. Va. Code '47-11C-2,
				means any person, other than an agent or employee of a producer, who is engaged
				in the retail sale of petroleum products under a franchise agreement as defined
				in this Section.
2.6. "Distributor"
				or "producer" means and includes every person:
2.6.1. Who produces, manufactures, processes
				or otherwise alters gasoline or special fuel in this State for use or for sale;
				or
2.6.2. Who engages in this State
				in the sale of gasoline or special fuel for the purpose of resale or for
				distribution; or
2.6.3. Who
				receives gasoline or special fuel into the cargo tank of a tank wagon in this
				State for use or sale by such person.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-3 - Imposition of Tax

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. There is
				levied by W. Va. Code '11-14-1
				et seq. and this regulation an excise tax of ten and one-half (10 1/2) cents
				per gallon on all gasoline or special fuel, which tax shall be computed in
				accordance with the appropriate measure of tax as hereinafter prescribed:
Provided,
That beginning April, 1, 1989, the tax levied shall be
				fifteen and one-half (15 1/2) cents per gallon.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-3a - Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory

Current through Register Vol. XLI, No. 28, July 12, 2024
3a.1. It
				is declared to be the intent of the Legislature that one rate of excise tax
				shall be applicable to all quantities of gasoline or special fuel in this State
				on and after the effective date of any increase in the rate of such tax. Any
				gasoline or special fuel on hand or in inventory on the effective date of any
				rate increase is hereby deemed to have been purchased or received on such
				date.
3a.2. Every distributor,
				retail dealer or importer subject to the tax imposed under W. Va. Code
				'11-14-1
				et seq. and this regulation who, on the effective date of any rate increase,
				has on hand or in inventory any gasoline or special fuel upon which tax or any
				portion thereof has been previously accrued or paid, shall within thirty (30)
				days after such effective date take a physical inventory and file a report
				thereof with the Commission in the form prescribed by him, and shall pay to the
				Commissioner at the time of filing such report any additional tax due under an
				increased rate.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-5a - Exemption For Bulk Sales to Interstate Motor Carriers

Current through Register Vol. XLI, No. 28, July 12, 2024
5a.1. In general. -- There shall be exempt
				from the taxes imposed by W. va. Code ''11-14-1 et seq. and 11-15-1 et seq. and
				this regulation all gallons of gasoline or special fuel sold by a distributor
				to an interstate motor carrier having fuel storage tanks in this State which
				are used solely for the purpose of fueling motor carriers owned, leased or
				operated by the motor carrier, when the purchase is delivered in bulk
				quantities of one thousand (1,000) gallons or more into such fuel storage tanks
				and is purchased for the motor carrier's exclusive use.
5a.1.1. This exemption shall not relieve the
				person owning or operating a motor carrier from payment of any taxes imposed by
				W. Va. Code '11-14A-1
				et seq. or W. Va. Code '11-15A-1 et seq. on
				gasoline or special fuel used or consumed in this State by the motor
				carrier.
5a.1.2. Interstate motor
				carriers may not commingle bulk storage fuel with other motor carriers or lease
				bulk storage at retail truckstops or service stations selling fuel to others.
				For the definition of "interstate motor carriers," see Section 2 of these
				regulations.
5a.1.3. Fuel purchased
				tax exempt may not be used in equipment other than motor carriers as defined in
				Section 14.2.9 of these regulations. Separate storage must be maintained for
				taxable use of fuel.
5a.1.4. Proper
				records of purchases and withdrawals from bulk storage must be maintained to
				show exclusive use in interstate motor carriers.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-6 - Gasoline or Special Fuel Exported or in Interstate Commerce; Distributors or Producers May Pay Tax Shipments into State

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. This regulation shall not be construed
				to require the inclusion in the computation of tax of a distributor or
				producer, retail dealer, or importer, of any gasoline or special fuel when the
				same is exported by a person from this State to another state or nation or
				territories or possessions thereof, nor to require the inclusion in the
				computation of tax of any gasoline or special fuel shipped in interstate
				commerce while the same is in transportation; but the gallonage of gasoline or
				special fuel shipped from another state shall be included in the computation of
				tax as required by this regulation after the same shall have been divested of
				its interstate character.
6.1.1. Distributors
				making shipments of gasoline or special fuel into this State may, as a matter
				of convenience to purchasers located in this State, assume and pay the tax
				imposed by W. Va. Code '11-14-1
				et seq. and this regulation when written permission so to do is first obtained
				from the Commissioner.
6.1.2. Those
				not electing to collect the tax must file a monthly distributor tax return and
				required schedules listing all customers in West Virginia so the Commissioner
				may collect the tax from the customer.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-7 - Due Date of Reports; Reports Required; Records to be kept; Examination of Records; Subpoena Powers; Examination of Witnesses

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Every taxpayer subject to the tax
				imposed by W. Va. Code '11-14-1
				et seq. and this regulation shall make, on or before the twenty-fifth (25th) of
				each month, to the Commissioner a report of its operations during the preceding
				month as the Commissioner may require and such other reports from time to time
				as the Commissioner may deem necessary. The reports prescribed herein are
				required although a tax might not be due, or no business transacted, for the
				period covered by the report. For good cause shown, the Commissioner may extend
				the time for filing said reports for a period not exceeding thirty (30)
				days.
7.2. The reports and taxes
				due, as imposed by W. Va. Code '11-14-1
				et seq. and this regulation, shall be deemed as having been timely filed for
				the purpose thereon is clearly within the said twenty-fifth (25th) of the
				calendar month, or is received within such period. If the twenty-fifth (25th)
				falls on a Saturday or Sunday, or a day which is a legal holiday in the State
				of West Virginia, filing will be considered timely if it is done on the next
				succeeding day which is not a Saturday, Sunday or legal holiday.
7.3. A taxpayer shall keep such records
				necessary to verify the reports and returns required by W. Va. Code
				'11-14-1
				et seq. and this regulation, including inventories, receipts, disbursements,
				and any other records which the Commissioner by regulation may prescribe, for a
				period of time not less than three (3) years.
7.4. Unless otherwise permitted, in writing,
				by the Commissioner, each delivery ticket or invoice for each purchase or sale
				of gasoline or special fuel shall be recorded upon a serially numbered invoice
				showing the name and address of the seller and the purchaser, point of
				delivery, the date, number of gallons, kind of fuel and price of said fuel. The
				amount of tax shall be indicated separately or the invoice shall indicate
				whether or not the tax imposed by this article is included in the total price
				and such other information as the Commissioner may require.
7.4.1. These invoicing requirements shall not
				apply to cash sales, and a person making such sales shall maintain such records
				as may be necessary to verify his return.
7.4.2. Consumers Sales Tax, when charged,
				must be listed on all invoices as a separate line item.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-8 - Tax Due

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. The tax
				imposed by W. Va. Code '11-14-1
				et seq. shall be paid by each taxpayer on or before the last day of each
				calendar month by check, bank draft, certified check or money order, payable to
				the Commissioner, for the amount of tax due, if any, for the preceding month:
Provided
, That pursuant to W. Va. Code '11-15-18(f),
				the due date of the tax is changed as indicted in the following Section
				8.2.
8.2. To facilitate ease of
				administration and compliance by taxpayers, the Tax Commissioner requires
				distributors, importers and other persons liable for the sales and service tax
				imposed on sales of gasoline or special fuel and for the Gasoline and Special
				Fuel Excise Tax imposed by W. Va. Code '11-14-1
				et seq., and this regulation to file a combined return and make a combined
				payment of the sales and service tax due and the excise tax due. In order to
				facilitate the use of a combined return and the making of a single payment, the
				due date for the gasoline and special fuel excise tax and its return is changed
				to the twenty-fifth (25th) day of each calendar month.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-10 - Refund of Taxes Illegally Collected, Etc.; Refund For Gallonage Exported or Lost Through Casualty or Evaporation; Change of Rate; Petition for Refund

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. The
				Commissioner is authorized to refund from the funds collected under the
				provisions of W. Va. Code '11-14-1
				et seq. and this regulation any tax, interest, additions to tax or penalties
				which have been erronenously or illegally collected from any person.
10.2. If any distributor or producer, retail
				dealer or importer, while he shall be the owner thereof, loses any gallons of
				gasoline or special fuel through fire, lightning, breakage, flood or other
				casualty, which gallons have been previously included in the tax by or for such
				person, he shall be refunded a sum equal to the amount of the tax paid upon
				such gallons so lost.
10.3. Any
				distributor or producer, retail dealer or importer or other person who
				purchases or receives gasoline or special fuel in this State upon which the tax
				imposed by W. Va. Code '11-14-1
				et seq. and this regulation has been paid, and who subsequently exports the
				same from this State (except in a supply tank), shall be entitled to a refund
				for the amount of tax paid.
10.4.
				Any dealer as defined in Section 2 of these regulations, who purchases or
				receives gasoline or special fuel in this State upon which the tax imposed by
				W. Va. Code '11-14-1
				et seq. has been paid, shall be entitled to an annual refund for gallons lost
				through evaporation. Such refund shall be computed at the rate of tax imposed
				per gallon under W. Va. Code '11-14-3 and
				Section 3 of these regulations on all gallons of gasoline or special fuel
				actually lost due to evaporation, not exceeding one half of one percent (.5%)
				of the adjusted total accountable gallons.
10.4.1. Each dealer must file a separate
				petition for refund for each retail location showing the evaporation loss for
				each such retail location.
10.4.2.
				A dealer owning two (2) or more retail locations may not aggregate and average
				evaporation losses between or among such retail locations.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes › Section 110-14-11 - Refund of Tax Because of Certain Nonhighway Uses; Statute of Limitations and Effective Date

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. The tax
				imposed by W. Va. Code '11-14-1
				et seq. shall be refunded to any person who shall be in quantities of
				twenty-five (25) gallons or more, at any one time, tax-paid gasoline or special
				fuel, when consumed for the following purposes:
11.1.1. As a special fuel for internal
				combustion engines not operated upon highways of this State; or
11.1.2. Gasoline consumed to operate tractors
				and gas engines or threshing machines for agricultural purposes, when such
				operation is not, in whole or in part, upon the highways of this State; or
11.1.2.1. For purposes of these regulations,
				agricultural purposes shall not include such things as landscaping, lawn mowing
				or horticultural activities (e.g., growing flowers and ornamental
				plants).
11.1.3.
				Gasoline used by any railway company subject to regulation by the Public
				Service Commission of West Virginia, for any purpose other than upon the
				highways of this State; or
11.1.4.
				Gasoline consumed in the business of manufacturing or producing natural
				resources or in mining or drilling therefor, or in the transportation of
				natural resources solely by means of unlicensed vehicles or vehicles licensed
				under the motor vehicle laws of this State, either as a motor fuel or for any
				other purpose and which gasoline is not in any part used upon the highways of
				this State; or
11.1.5. Gasoline
				consumed in motorboats or other watercraft operated upon the navigable waters
				of this State; or
11.1.6. Gasoline
				or special fuel used to power a power take-off unit on a motor vehicle. When a
				motor vehicle with auxiliary equipment uses fuel and there is no auxiliary
				motor for such equipment or separate tank for such a motor, the person claiming
				the refund may present to the Tax Commissioner a statement of his claim and
				shall be allowed a refund for fuel used in operating a power take-off unit on a
				cement mixer truck or garbage truck equal to twenty-five percent (25%) of the
				tax imposed by W. Va. Code '11-14-1
				et seq. paid on all fuel used in such a truck.