West Virginia Code 11-13EE-13 – Rebate report
(a) The Tax Commissioner shall provide to the Joint Committee on Government and Finance by July 1, 2022, and on the first day of July of each year thereafter, a report detailing the amount of rebate claimed pursuant to this article. The report is to include the amount of rebate claimed against the severance tax imposed pursuant to § 11-13A-3 of this code.
Terms Used In West Virginia Code 11-13EE-13
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
- Rebate: means the amount of rebate allowable under §. See West Virginia Code 11-13EE-2
- This code: means the Code of West Virginia, 1931, as amended. See West Virginia Code 11-13EE-2
(b) Taxpayers claiming the rebate shall provide the information the Tax Commissioner may require to prepare the report: Provided, That the information provided is subject to the confidentiality and disclosure provisions of §11-10-5d and § 11-10-5s of this code.
(c) The Tax Commissioner shall also identify any issues the Tax Commissioner has in the administration and enforcement of this rebate and make suggestions the Commissioner may have for improving the credit or the administration of the rebate.