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 11-13GG-1 et seq. of this code 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, 2021. All rules shall be promulgated in accordance with the provisions of 29A-3-1 et seq. of this code.
Structure West Virginia Code
Article 13GG. Downstream Natural Gas Manufacturing Investment Tax Credit of 2020
§11-13GG-2. Legislative Finding and Purpose
§11-13GG-4. Amount of Credit Allowed
§11-13GG-5. Application of Annual Credit Allowance
§11-13GG-6. Qualified Investment
§11-13GG-7. New Jobs Percentage
§11-13GG-8. Forfeiture of Unused Tax Credits; Redetermination of Credit Allowed
§11-13GG-9. Recapture of Credit; Recapture Tax Imposed
§11-13GG-10. Transfer of Qualified Investment to Successors
§11-13GG-11. Identification of Investment Credit Property
§11-13GG-12. Failure to Keep Records of Investment Credit Property
§11-13GG-13. Interpretation and Construction
§11-13GG-14. Burden of Proof; Application Required; Failure to Make Timely Application
§11-13GG-15. Tax Credit Review and Accountability
§11-13GG-17. General Procedure and Administration