WEST VIRGINIA CODE
WVC 29-
CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS.
WVC 29 - 1 I-
ARTICLE 1I. VOLUNTARY VETERANS MEMORIAL CHECK-OFF PROGRAM.
WVC 29 - 1 I- 1
§29-1I-1. Legislative intent.
The intent of this legislation is to
authorize and provide
funding for the design, construction and maintenance of a
veterans memorial on the grounds of the state capitol complex in
Charleston.
The funding of this memorial shall 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 so provided shall be supplemental
to any other revenues obtained for the memorial.
WVC 29 - 1 I- 2
§29-1I-2. Voluntary check-off designation.
The tax commissioner shall cause each West Virginia personal
income tax return form to contain a provision whereby the
taxpayer (and his spouse if a joint return) may designate a
portion or all of his tax refund to the West
Virginia
voluntary
veterans
memorial
check-off
program. The contribution so made
shall be credited to said program.
WVC 29 - 1 I- 3
§29-1I-3. Contributions credited to special fund.
The tax department shall determine by the first day of July
of each year the total amount designated pursuant to this article
and shall report such amount to the state treasurer who shall
credit such amount to a special department of culture and history
fund.
WVC 29 - 1 I- 4
§29-1I-4. Use of funds.
The funds shall be used for the purpose of designing,
constructing and maintaining a veterans memorial on the grounds
of the state capitol complex in Charleston under the supervision
of the commissioner of culture and history with the advice of
the department of veterans' affairs and the governor. The
commissioner of culture and history 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.
WVC 29 - 1 I- 5
§29-1I-5. Effective date.
This article shall apply to all personal income tax returns
required to be filed on and after the first day of July, one
thousand nine hundred eighty-eight, and before the first day of
July, one thousand nine hundred ninety-one.
Note: WV Code updated with legislation passed through the 2012 1st Special Session