W. Va. Code R. § 110-13GG-1

Current through Register Vol. XLI, No. 45, November 8, 2024

Section 110-13GG-1 - General

1.1. Scope. -- This legislative rule establishes the procedures for applying for and claiming the Downstream Natural Gas Manufacturing Investment Tax Credit of 2020, and sets forth the methodology the State Tax Commissioner will use to administer the Downstream Natural Gas Manufacturing Tax Credit of 2020.

1.2. Authority. -- W. Va. Code § 11-10-5 and W. VA. CODE §§ 11-13GG-5, 9, 16.

1.3. Filing Date. -- April 13, 2021.

1.4. Effective Date. -- April 13, 2021.

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2026.

W. Va. Code R. § 110-13GG-1