WVC 11 - 13 Y- 8
§11-13Y-8. Report on credit.
(a) The Tax Commissioner shall provide to the Joint Committee
on Government and Finance by the first day of July, two thousand
eleven, and on the first day of July 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.
(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.