(1) The numbers of taxpayers claiming the credit; and
(2) The cost of the credit.
(b) Taxpayers claiming the credit shall provide whatever
information the Tax Commissioner requires 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. If, in any reporting period under this
section, fewer than ten eligible taxpayers have taken or applied
for the credit authorized under this article, then no report shall
be filed for that reporting period under this section.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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