West Virginia Code 11-13BB-12 – Disclosure of tax credits
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Notwithstanding section five-d, article ten of this chapter or any other provision in this code to the contrary, the Tax Commissioner shall annually publish in the State Register the name and address of every eligible taxpayer and the amount of any tax credit asserted under this article.
Terms Used In West Virginia Code 11-13BB-12
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Eligible taxpayer: means a coal mining company that purchases eligible safety property. See West Virginia Code 11-13BB-3
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10