§64-7-1. State Tax Department. (a) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section five, article ten, chapter eleven of this code, relating to the State Tax Department (Valuation of Intangible Personal Property Including Stock Accounts Receivable and Stock in Banks and Capital of Savings and Loan Associations, 110 CSR 1L), is authorized.
(b) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section seven-d, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Combined Returns Pursuant to an Investigation by the Tax Commissioner, 110 CSR 10K), is authorized.
(c) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section nine, article thirteen-x, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Film Industry Investment Tax Credit, 110 CSR 13X), is authorized with the following amendments:
On page five, paragraph 3.1.b.1. by striking out the words "Tax Commissioner" and inserting in lieu thereof the words "Film Office";
On page five, paragraph 3.1.b.2. by striking out the words "this article" and inserting in lieu thereof "W.Va. Code, §11-13X-1 et seq";
On page six, by striking out "4.1.d." and inserting in lieu thereof "4.1.c.3.";
On page six, by striking out all of subdivision 4.1.e. and inserting in lieu thereof a new subdivision, designated subdivision 4.1.d., to read as follow:
4.1.d. Upon approval of an eligibility application, the eligible company shall begin production within one hundred twenty (120) days of approval, or shall otherwise forfeit the right to claim any tax credit for the approved qualified project. The forfeiture does not preclude the eligible company from resubmitting an eligibility application for the same project at a future date. Upon written request by the eligible company, and prior to the expiration of the one hundred twenty (120) day deadline, the reviewing committee may extend the deadline at its discretion.;
On page six, by striking out "4.2.c.1." and inserting in lieu thereof "4.2.a.";
On page six, by striking out "4.2.c.2." and inserting in lieu thereof "4.2.b.";
On page six, by striking out "4.2.c.3." and inserting in lieu thereof "4.2.c.";
On page six, by striking out "4.2.c.4." and inserting in lieu thereof "4.2.d.";
On page seven, by striking out "4.2.d" and inserting in lieu thereof "4.2.e.";
On page nine, subsection 5.5, by striking out the words "be considered" and inserting in lieu thereof the words "maintain its initial position in the queue";
On page nine, by striking out all of subdivisions 5.5.a. and 5.5.b.;
On page nine, by inserting two new subsections, designated subsections 5.6 and 5.7, to read as follows:
5.6. Requests for Increase in Tax Credit Allocation. - If an eligible company seeks an increase in the amount of tax credits for an approved qualified project, the eligible company shall submit an application for modification to the Film Office, which shall be submitted by and bear the same signature as the person who submitted the original eligibility application, or a duly authorized representative. The reviewing committee shall place requests for an increase in the order of receipt of all applications, assign each request a new application number and review each request separately from the original eligibility application. The reviewing committee shall consider the application at its next scheduled meeting, but within thirty (30) days of receipt, and may request additional information from the applicant to assist in its evaluation of the request. The reviewing committee shall determine approval using the same criteria of the review process and based on the availability of any remaining credits for the fiscal year in which the request is received. The Film Office shall notify the eligible company in writing of the reviewing committee's decision.
5.7. Other Revisions to Application. - If an eligible company seeks to revise its original eligibility application for a qualified project for reasons other than those identified in subsection 5.6 of this rule, the eligible company shall submit an application for modification to the Film Office, which shall be submitted by and bear the same signature as the person who submitted the original eligibility application, or a duly authorized representative. The reviewing committee shall consider the application at its next scheduled meeting, but within thirty (30) days of receipt, and may request additional information from the applicant to assist in its evaluation of the request. The reviewing committee shall determine the approval using the same criteria of the review process. The Film Office shall notify the eligible company in writing of the reviewing committee's decision.;
And by renumbering the remaining subsections;
And,
On page ten, subsection 6.1., by striking out "4.1.e." and inserting in lieu thereof "4.1.d.".
(d) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section five, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Electronic Filing and Payment of Special District Excise Tax, 110 CSR 39), is authorized.
(e) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section two-b, article ten, chapter eight of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal Costs, Fines, Forfeitures or Penalties, 110 CSR 40), is authorized.
(f) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section five-s, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Exchange of Information Agreement between the State Tax Division and the Department of Health and Human Resources Office of the Inspector General Medicaid Fraud Control Unit, 110 CSR 50E), is disapproved.
§64-7-1. State Tax Department. (a) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section five, article ten, chapter eleven of this code, relating to the State Tax Department (Valuation of Intangible Personal Property Including Stock Accounts Receivable and Stock in Banks and Capital of Savings and Loan Associations, 110 CSR 1L), is authorized.
(b) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section seven-d, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Combined Returns Pursuant to an Investigation by the Tax Commissioner, 110 CSR 10K), is authorized.
(c) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section nine, article thirteen-x, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Film Industry Investment Tax Credit, 110 CSR 13X), is authorized with the following amendments:
On page five, paragraph 3.1.b.1. by striking out the words "Tax Commissioner" and inserting in lieu thereof the words "Film Office";
On page five, paragraph 3.1.b.2. by striking out the words "this article" and inserting in lieu thereof "W.Va. Code, §11-13X-1 et seq";
On page six, by striking out "4.1.d." and inserting in lieu thereof "4.1.c.3.";
On page six, by striking out all of subdivision 4.1.e. and inserting in lieu thereof a new subdivision, designated subdivision 4.1.d., to read as follow:
4.1.d. Upon approval of an eligibility application, the eligible company shall begin production within one hundred twenty (120) days of approval, or shall otherwise forfeit the right to claim any tax credit for the approved qualified project. The forfeiture does not preclude the eligible company from resubmitting an eligibility application for the same project at a future date. Upon written request by the eligible company, and prior to the expiration of the one hundred twenty (120) day deadline, the reviewing committee may extend the deadline at its discretion.;
On page six, by striking out "4.2.c.1." and inserting in lieu thereof "4.2.a.";
On page six, by striking out "4.2.c.2." and inserting in lieu thereof "4.2.b.";
On page six, by striking out "4.2.c.3." and inserting in lieu thereof "4.2.c.";
On page six, by striking out "4.2.c.4." and inserting in lieu thereof "4.2.d.";
On page seven, by striking out "4.2.d" and inserting in lieu thereof "4.2.e.";
On page nine, subsection 5.5, by striking out the words "be considered" and inserting in lieu thereof the words "maintain its initial position in the queue";
On page nine, by striking out all of subdivisions 5.5.a. and 5.5.b.;
On page nine, by inserting two new subsections, designated subsections 5.6 and 5.7, to read as follows:
5.6. Requests for Increase in Tax Credit Allocation. - If an eligible company seeks an increase in the amount of tax credits for an approved qualified project, the eligible company shall submit an application for modification to the Film Office, which shall be submitted by and bear the same signature as the person who submitted the original eligibility application, or a duly authorized representative. The reviewing committee shall place requests for an increase in the order of receipt of all applications, assign each request a new application number and review each request separately from the original eligibility application. The reviewing committee shall consider the application at its next scheduled meeting, but within thirty (30) days of receipt, and may request additional information from the applicant to assist in its evaluation of the request. The reviewing committee shall determine approval using the same criteria of the review process and based on the availability of any remaining credits for the fiscal year in which the request is received. The Film Office shall notify the eligible company in writing of the reviewing committee's decision.
5.7. Other Revisions to Application. - If an eligible company seeks to revise its original eligibility application for a qualified project for reasons other than those identified in subsection 5.6 of this rule, the eligible company shall submit an application for modification to the Film Office, which shall be submitted by and bear the same signature as the person who submitted the original eligibility application, or a duly authorized representative. The reviewing committee shall consider the application at its next scheduled meeting, but within thirty (30) days of receipt, and may request additional information from the applicant to assist in its evaluation of the request. The reviewing committee shall determine the approval using the same criteria of the review process. The Film Office shall notify the eligible company in writing of the reviewing committee's decision.;
And by renumbering the remaining subsections;
And,
On page ten, subsection 6.1., by striking out "4.1.e." and inserting in lieu thereof "4.1.d.".
(d) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section five, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Electronic Filing and Payment of Special District Excise Tax, 110 CSR 39), is authorized.
(e) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section two-b, article ten, chapter eight of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal Costs, Fines, Forfeitures or Penalties, 110 CSR 40), is authorized.
(f) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section five-s, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Exchange of Information Agreement between the State Tax Division and the Department of Health and Human Resources Office of the Inspector General Medicaid Fraud Control Unit, 110 CSR 50E), is disapproved.
§64-7-1. State Tax Department. (a) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section five, article ten, chapter eleven of this code, relating to the State Tax Department (Valuation of Intangible Personal Property Including Stock Accounts Receivable and Stock in Banks and Capital of Savings and Loan Associations, 110 CSR 1L), is authorized.
(b) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section seven-d, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Combined Returns Pursuant to an Investigation by the Tax Commissioner, 110 CSR 10K), is authorized.
(c) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section nine, article thirteen-x, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Film Industry Investment Tax Credit, 110 CSR 13X), is authorized with the following amendments:
On page five, paragraph 3.1.b.1. by striking out the words "Tax Commissioner" and inserting in lieu thereof the words "Film Office";
On page five, paragraph 3.1.b.2. by striking out the words "this article" and inserting in lieu thereof "W.Va. Code, §11-13X-1 et seq";
On page six, by striking out "4.1.d." and inserting in lieu thereof "4.1.c.3.";
On page six, by striking out all of subdivision 4.1.e. and inserting in lieu thereof a new subdivision, designated subdivision 4.1.d., to read as follow:
4.1.d. Upon approval of an eligibility application, the eligible company shall begin production within one hundred twenty (120) days of approval, or shall otherwise forfeit the right to claim any tax credit for the approved qualified project. The forfeiture does not preclude the eligible company from resubmitting an eligibility application for the same project at a future date. Upon written request by the eligible company, and prior to the expiration of the one hundred twenty (120) day deadline, the reviewing committee may extend the deadline at its discretion.;
On page six, by striking out "4.2.c.1." and inserting in lieu thereof "4.2.a.";
On page six, by striking out "4.2.c.2." and inserting in lieu thereof "4.2.b.";
On page six, by striking out "4.2.c.3." and inserting in lieu thereof "4.2.c.";
On page six, by striking out "4.2.c.4." and inserting in lieu thereof "4.2.d.";
On page seven, by striking out "4.2.d" and inserting in lieu thereof "4.2.e.";
On page nine, subsection 5.5, by striking out the words "be considered" and inserting in lieu thereof the words "maintain its initial position in the queue";
On page nine, by striking out all of subdivisions 5.5.a. and 5.5.b.;
On page nine, by inserting two new subsections, designated subsections 5.6 and 5.7, to read as follows:
5.6. Requests for Increase in Tax Credit Allocation. - If an eligible company seeks an increase in the amount of tax credits for an approved qualified project, the eligible company shall submit an application for modification to the Film Office, which shall be submitted by and bear the same signature as the person who submitted the original eligibility application, or a duly authorized representative. The reviewing committee shall place requests for an increase in the order of receipt of all applications, assign each request a new application number and review each request separately from the original eligibility application. The reviewing committee shall consider the application at its next scheduled meeting, but within thirty (30) days of receipt, and may request additional information from the applicant to assist in its evaluation of the request. The reviewing committee shall determine approval using the same criteria of the review process and based on the availability of any remaining credits for the fiscal year in which the request is received. The Film Office shall notify the eligible company in writing of the reviewing committee's decision.
5.7. Other Revisions to Application. - If an eligible company seeks to revise its original eligibility application for a qualified project for reasons other than those identified in subsection 5.6 of this rule, the eligible company shall submit an application for modification to the Film Office, which shall be submitted by and bear the same signature as the person who submitted the original eligibility application, or a duly authorized representative. The reviewing committee shall consider the application at its next scheduled meeting, but within thirty (30) days of receipt, and may request additional information from the applicant to assist in its evaluation of the request. The reviewing committee shall determine the approval using the same criteria of the review process. The Film Office shall notify the eligible company in writing of the reviewing committee's decision.;
And by renumbering the remaining subsections;
And,
On page ten, subsection 6.1., by striking out "4.1.e." and inserting in lieu thereof "4.1.d.".
(d) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section five, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Electronic Filing and Payment of Special District Excise Tax, 110 CSR 39), is authorized.
(e) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section two-b, article ten, chapter eight of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Withholding or Denial of Personal Income Tax Refunds from Taxpayers Who Owe Municipal Costs, Fines, Forfeitures or Penalties, 110 CSR 40), is authorized.
(f) The legislative rule filed in the State Register on August 29, 2008, authorized under the authority of section five-s, article ten, chapter eleven of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on January 12, 2009, relating to the State Tax Department (Exchange of Information Agreement between the State Tax Division and the Department of Health and Human Resources Office of the Inspector General Medicaid Fraud Control Unit, 110 CSR 50E), is disapproved.
