GroundRules
W. Va. Code § 11-13FF-4: Applicability to “as is” vehicles.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 13FF. TAX CREDIT FOR DONATION OR SALE OF VEHICLE.
Notwithstanding any other provision of this code to the contrary, the fair market value of the vehicle and not the sales price shall be used to determine the applicability of §46A-6-107a(a)(3)(A) of this code to any vehicle the sale of which qualifies for a tax credit as provided by this article.
Collected 2026-09-06T00:21:48Z. Source file · JSON