Terms Used In West Virginia Code > Chapter 11 > Article 13JJ - West Virginia Volunteer Firefighter Tax Credit Act

• Active member: means an individual that performs the function of fire prevention and suppression, or vehicle and machinery extrications, hazardous materials response and mitigation, technical rescue, emergency medical services, and any other duties that a specialized support member may provide when responding to emergency situations. See West Virginia Code 11-13JJ-2
• Activities: means responses to emergencies, monthly or quarterly meetings, fund raising activities, and fire department management. See West Virginia Code 11-13JJ-2
• Chief: means the highest-ranking fire line officer in charge of a volunteer fire department. See West Virginia Code 11-13JJ-2
• Commission: means the West Virginia State Fire Commission. See West Virginia Code 11-13JJ-2
• Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
• State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
• Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
• Volunteer fire department: means a volunteer fire department in this state, certified and regulated by the commission, and lawfully formed under §. See West Virginia Code 11-13JJ-2
• Volunteer firefighter: means a West Virginia taxpayer who is an active member of a volunteer fire department. See West Virginia Code 11-13JJ-2