(b) The Tax Commissioner shall promulgate new rules for the administration of this article consistent with its provisions and in accordance with article three, chapter twenty-nine-a of this code as the Commissioner deems necessary after the effective date of the amendments to this article. Such rules shall include rules relating to the necessary documentation required to be filed in order to take the tax credits allowed in this article.
(c) Within one year prior to the expiration of the credit
established in this article, the State Tax Commissioner shall
provide a written report to the Legislature setting forth the
utilization of the credit, the benefit of the credit and the
overall cost of the credit.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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