West Virginia Code 11-13J-10 – Public information relating to tax credit
Current as of: 2023 | Check for updates
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(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.
Terms Used In West Virginia Code 11-13J-10
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- 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
- Taxpayer: means any person subject to the tax imposed by article twenty-one, twenty-three or twenty-four of this chapter, or any one or combination of the articles of this chapter. See West Virginia Code 11-13J-3
(b) The provisions of §11-13J-10(a) of this code shall have no force or effect on or after January 1, 2022.