(a) The Tax Commissioner shall annually publish in the State Register the name of every taxpayer asserting this credit on a tax return, and the amount of any credit asserted on a tax return under this article by each such taxpayer, and the confidentiality provisions of 11-1-4a or 11-10-5d of this code, or of any other provision of this code, do not apply to such information.
(b) The provisions of 11-13J-10(a) of this code shall have no force or effect on or after January 1, 2022.
Structure West Virginia Code
Article 13J. Neighborhood Investment Program
§11-13J-2. Legislative Finding and Purpose
§11-13J-4a. Neighborhood Investment Program Advisory Board
§11-13J-5. Amount of Credit Allowed
§11-13J-6. Application of Annual Credit Allowance
§11-13J-7. Assertion of the Tax Credit Against Tax
§11-13J-8. Total Maximum Aggregate Tax Credit Amount
§11-13J-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§11-13J-10. Public Information Relating to Tax Credit
§11-13J-11. Audits and Examinations; Information Sharing
§11-13J-12. Program Evaluation; Expiration of Credit; Preservation of Entitlement