West Virginia Code
Chapter 11. Taxation
Article 13FF. Tax Credit for Donation or Sale of Vehicle

§11-13FF-1. Definitions - As used in this article: (1) "Commissioner" means the Tax...

§11-13FF-2. Amount of Credit; Limitation of Credit - (a) There is allowed to taxpayers who make donations of...

§11-13FF-3. Determination of Value of Credit - (a) At the time of the donation or sale of...

§11-13FF-4. Applicability to as Is Vehicles - Notwithstanding any other provision of this code to the contrary,...

§11-13FF-5. Legislative Rules - The Tax Commissioner shall propose rules for legislative approval in...

§11-13FF-6. Tax Credit Review Report - Beginning on the first day of the second taxable year...

§11-13FF-7. Effective Date - The credit allowed by this article shall be allowed upon...