CHAPTER 5A. DEPARTMENT OF ADMINISTRATION.
ARTICLE 9. VOLUNTARY GILDING THE DOME CHECK-OFF PROGRAM.
§5A-9-1. Legislative intent.
It is in the public interest to preserve and maintain the
state capitol building for the use and benefit of the citizens of
West Virginia. The intent of this legislation is to provide
additional funding for the preservation and maintenance of the
state capitol building, to be primarily used to refurbish the
capitol dome with gold leaf.
The financing of this program will be derived from a voluntary
check-off and contribution designation on state personal income tax
return forms of a portion or all of a taxpayer's refund. The
funding provided shall be supplemental to existing revenues.
§5A-9-2. Voluntary check-off designation.
(a) Each West Virginia individual income tax return form shall
contain a designation as follows:
West Virginia Gilding the Dome Check-Off Program.
Check ( ) if you wish to designate $1, $5, $10 or more of your
tax refund for this program. If joint return, check ( ) if spouse
wishes to designate $1, $5, $10 or more.
(b) Each individual taxpayer desiring to contribute to the
voluntary gilding the dome program may designate by placing an "X"
in the appropriate box on the state income tax return form. His
contribution shall be credited to said program.
§5A-9-3. Contributions credited to special fund.
The tax division of the department of tax and revenue shall
determine by the first day of July of each year the total amount
designated pursuant to this legislation and shall report such
amount to the state treasurer who shall credit such amount to a
special department of administration fund.
§5A-9-4. Use of funds.
The funds shall be used for the purpose of preserving and
maintaining the dome of the capitol by the use of gold leaf in
covering the dome. The commissioner of finance and administration
shall on the fifteenth day of January each year furnish the
Legislature with a report stating the amount of money that has been
provided and how such moneys have been expended.
§5A-9-5. Effective date.
This article shall apply to all personal income tax returns
required to be filed on or after the first day of July, one
thousand nine hundred eighty-seven, and before the first day of
July, one thousand nine hundred ninety.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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