Current through Register Vol. XLI, No. 21, May 23, 2024
Section 56-14-1 - General1.1. Scope. -- This rule governs the application process for the West Virginia Innovative Mine Safety Technology Tax Credit Act.1.2. Authority. -- W. Va. Code §11-13BB-13.1.3. Filing Date. -- April 24, 2024.1.4. Effective Date. -- April 24, 2024.1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect upon August 1, 2029.1.6. Applicability. -- This rule shall apply to all taxpayers making application to the West Virginia Office of Miners' Health, Safety and Training for certification of the tax credit authorized under W. Va. Code §11-13BB-1et seq.