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110CSR21C

include documentation demonstrating the taxpayer’s good standing in the following manner.

5.2.a. Documentation of good standing shall be submitted with the Schedule RBIC and tax return to the State Tax Division. During the initial tax period during which the credit is claimed, the documentation of good standing must address the time period between the end of the tax period immediately preceding the Request for Certification through the end of the tax period ending immediately preceding the date of the request for credit. For subsequent tax periods in which the credit is claimed, the documentation of good standing must address the period immediately succeeding the most recent tax period addressed by the most recently-submitted documentation of good standing through the end of the tax period immediately preceding the request for good standing. Prior tax arrearages and delinquencies must have been resolved by the time the documentation of good standing is issued.

5.2.b. The request for credit will not be considered complete, and will not be granted, without this documentation of good standing. However, the return will be processed as if no claim for credit has been made.

5.3 The documentation of good standing described in Subsections 5.1 and 5.2. must be issued by the relevant taxing authority and the documentation of good standing may include a receipt, a letter of good standing, or other type of documentation that shows the date issued, the periods covered, the type of taxes, the taxpayer’s identity and address, the name and title of the official from the taxing authority issuing the documentation of good standing, and other such relevant information as the issuing taxing authority deems necessary.

5.4. Taxes that must be included in the documentation of good standing include the following —

5.4.a. Every tax to which the taxpayer is subject that is imposed in Chapter 8, Articles 13, 13A, and 13C of the Code of West Virginia, as well as any other lawfully-imposed local or municipal tax,

5.4.b. Every tax administered by the State Tax Division to which the taxpayer is subject that is imposed in Chapter Eleven of the Code of West Virginia, as well as any other lawfully-imposed tax, including but not limited to the municipal sales and use tax set forth by W. Va. Code §8-1-5a,

5.4.c. Property taxes to which the taxpayer is subject on the property containing the certified historic structure, except for the situation set forth by Subsection 4.4.b of these rules.

5.5. For purposes of this section, “good standing” means a taxpayer is not in arrears on the payment of and reporting on any tax administered by the State Tax Division; and is not delinquent on the payment of or reporting on any tax administered by a county, local or municipal authority, including the payment on and reporting of property taxes on the property containing the certified historic structure.

5.5.a. For purposes of this section, “in arrears on the payment of and reporting on any tax administered by the State Tax Division” mean the requirements for timely filing and paying taxes as set forth in W. Va. Code §11-10-5f have not been met.

5.5.b. For purposes of this section, “delinquent on the payment on any tax administered by a local or municipal authority” means the taxpayer has not paid the relevant tax and filed the relevant return by the due date set forth in the municipality’s code.