West Virginia § 11-13J-10 Public information relating to tax credit

West Virginia Statutes

§ 11-13J-10 — Public information relating to tax credit

West Virginia·Ch. 11 TAXATION·Art. 13J NEIGHBORHOOD INVESTMENT PROGRAM

(a)The Tax Commissioner shall annually publish in the State Register the name of every taxpayer asserting this credit on a tax return, and the amount of any credit asserted on a tax return under this article by each such taxpayer, and the confidentiality provisions of §11-1-4a or §11-10-5d of this code, or of any other provision of this code, do not apply to such information.

(b)The provisions of §11-13J-10(a) of this code shall have no force or effect on or after January 1, 2022.

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(a) The Tax Commissioner shall annually publish in the State Register the name of every taxpayer asserting this credit on a tax return, and the amount of any credit asserted on a tax return under this article by each such taxpayer, and the confidentiality provisions of §11-1-4a or §11-10-5d of this code, or of any other provision of this code, do not apply to such information.

(b) The provisions of §11-13J-10(a) of this code shall have no force or effect on or after January 1, 2022.

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