Email: Chapter 5A, Article 9
§5A-9-1. Legislative intent.
It is in the public interest to preserve and maintain the state Capitol building for the use and benefit of the citizens of West Virginia. The intent of this legislation is to provide additional funding for the preservation and maintenance of the state Capitol building, to be primarily used to refurbish the capitol dome with gold leaf.
The financing of this program will be derived from a voluntary check-off and contribution designation on state personal income tax return forms of a portion or all of a taxpayer's refund. The funding provided shall be supplemental to existing revenues.
§5A-9-2. Voluntary check-off designation.
(a) Each West Virginia individual income tax return form shall contain a designation as follows:
West Virginia Gilding the Dome Check-Off Program.
Check ( ) if you wish to designate $1, $5, $10 or more of your tax refund for this program. If joint return, check ( ) if spouse wishes to designate $1, $5, $10 or more.
(b) Each individual taxpayer desiring to contribute to the voluntary gilding the dome program may designate by placing an "X" in the appropriate box on the state income tax return form. His contribution shall be credited to said program.
§5A-9-3. Contributions credited to special fund.
The Tax Division of the Department of Tax and Revenue shall determine by July 1, of each year the total amount designated pursuant to this legislation and shall report such amount to the state Treasurer who shall credit such amount to a special Department of Administration fund.
§5A-9-4. Use of funds.
The funds shall be used for the purpose of preserving and maintaining the dome of the capitol by the use of gold leaf in covering the dome. The commissioner of finance and administration shall on January 15, each year furnish the Legislature with a report stating the amount of money that has been provided and how such moneys have been expended.
§5A-9-5. Effective date.
This article shall apply to all personal income tax returns required to be filed on or after July 1, 1987, and before July 1, 1990.