General Instructions
The "Natural Gas Jobs Retention Act" provides a credit of $1,000 per qualified full-time employee for busi-
nesses subject to the natural gas storage provisions of the Business and Occupation Tax. A full-time employee
is defined by the Act as one who works, is on a work site, on paid vacation leave or other paid leave, in the
aggregate, at least one thousand five hundred hours per year.
The number of jobs required for a business to receive the credit must be at least 60 percent of the number
of jobs existing with the business as of January 1, 1996. Please refer to the law (West Virginia Code Chapter 11,
Article 13L) for a list of the requirements that determine whether any particular job may count toward the number
of jobs to be compared with the number that existed on January 1, 1996. Part I of the form sets forth the
calculations to determine the number of jobs to be compared to those which existed on January 1, 1996.
The amount of this credit may not exceed the Business and Occupation Tax attributable to the natural gas
storage provisions of the tax. The credit may not be taken against any other component of Business and
Occupation Tax liability. The credit may not be carried back and applied against any tax liabilities for previous
years, and may not be carried forward and applied against any tax liabilities for subsequent years.
Department of
Tax and Revenue
Taxpayer
Assistance
Wheeling
Locations
40 14th Street
238-1152
Martinsburg
Rice Building
119 N. Queen Street, Rear
267-0022
North Central
Parkersburg
230 West Pike Street
400 5th Street
Suite 201
420-4570
Clarksburg, WV
FOR TAXPAYER ASSISTANCE
627-2109
Charleston
(304) 558-3333
1206 Quarrier Street
Huntington
Or Toll-free
558-3333
2699 Park Avenue
1-800-982-8297 (1-800-WVATAXS)
Suite 230
From Area Codes (304) Or (614)
528-5568
Beckley
Suite 109
To Order Forms
407 Neville Street
(304) 344-2068
256-6764
Or Toll-free 1-800-422-2075
From Area Codes (304) Or (614)
Hearing Impaired TDD Service
1-800-282-9833 (1-800-2TAXTDD)
Internet Address:
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