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110CSR21C

5.5.c. For purposes of this section, “delinquent on the payment of property taxes on the property containing the certified historic tax structure” means that the taxpayer has not paid the property tax or submitted the return that included the property that contains the certified historic structure.

5.6. Whether documentation demonstrating good standing can be issued in any particular instance depends upon each taxing authority’s legal authority and internal policies. For example, one taxing authority may issue documentation of good standing if a taxpayer is currently in compliance with the terms of a payment plan, while another may not issue documentation of good standing under those circumstances, or even offer payment plans. Further, some tax authorities may only issue documentation of good standing for the current period if all prior periods are also in good standing. In those circumstances, the documentation of good standing will be accepted as covering all relevant periods.

5.7. Alternative method to demonstrate good standing. - In the event that a taxing authority lacks the ability to issue documentation of good standing, an invoice and cancelled check or electronic banking record that shows the tax was paid will be considered persuasive evidence of good standing. This alternative form of documentation must be accompanied by an affidavit from the taxpayer that attests what efforts were made by the taxpayer to obtain documentation of good standing from the taxing authority; that the corresponding return has been filed; and shows the date the affidavit was issued, the tax periods covered, the type(s) of taxes, the taxpayer’s identity and address, the name and title of the taxpayer representative completing the affidavit, and any other relevant information the taxpayer deems necessary. The alternative method to demonstrate good standing will not be considered complete without the affidavit.

5.8. Information requests. - The State Tax Division and State Historic Preservation Office have the authority to contact county, municipal and local taxing authorities, upon receipt of a Request for Certification, a request for Certificate of Approval, or request for credit, to make inquiries regarding a taxpayer’s status. The county, municipal and local taxing authority may respond within the limits of the legal authority establishing the county, municipal or local tax.

§ 110-21C-6. Limitations on claiming the credit.

6.1. The credits granted pursuant to W. Va. Code §§11-21-8a or 11-24-23a for qualified investment made after December 31, 2017, may not be used to offset tax liabilities arising prior to January 1, 2020. This prohibition does not apply to the credits granted pursuant to W. Va. Code § 11-21-8g.

6.2. No credit is allowed for qualified investments made after December 31, 2022, unless the Legislature of West Virginia amends W. Va. Code §§11-21-8a and 11-24-23a to change the December 31, 2022 termination date.

6.3. In cases where qualified investment is made before January 1, 2023, and the investment is approved for credit pursuant to W. Va. Code §§ 11-21-8a or 11-24-23a prior to January 1, 2023, the unused portion of the credit may be carried forward for ten (10) years until it has been exhausted. However, this limitation date does not apply to the credit granted pursuant to W. Va. Code §11-21-8g.

6.4. In accordance with the provisions of W. Va. Code §11-24-23a, as amended in 2017, the aggregate value of credits authorized by the State Historic Preservation Officer pursuant to W. Va. Code §§11-21-8a

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