West Virginia Code 11-13Y-8 – Report on credit
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(a) The Tax Commissioner shall provide to the Joint Committee on Government and Finance by July 1, 2011, and on July 1, of each year thereafter, a report detailing the amount of credit claimed pursuant to this article. The report is to include the amount of credit claimed against the business franchise tax and the amount of credit claimed against the corporate net income tax.
Terms Used In West Virginia Code 11-13Y-8
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
- Tax Commissioner: means the Tax Commissioner of the State of West Virginia or the Tax Commissioner'. See West Virginia Code 11-13Y-2
(b) Taxpayers claiming the credit shall provide the information as the Tax Commissioner may require to prepare the report: Provided, That the information is subject to the confidentiality and disclosure provisions of sections five-d and five-s, article ten of this chapter.