W. Va. Code R. § 178-2-55 - West Virginia Greyhound Breeding Development Fund

55.1. The Racing Commission shall serve as the official registering agency and process all affidavits, breeding, whelping and individual registrations to maintain the West Virginia Bred Greyhound Registry and the West Virginia Whelped Registry.

55.2. To be eligible to receive purse money in a stake race where the purse is funded in whole or in part with money from the West Virginia Greyhound Breeding Development Fund as well as or for purse supplements and awards that are funded in whole or in part from the West Virginia Greyhound Breeding Development Fund, all registered owners of the greyhound shall be a bona fide resident of West Virginia as required by West Virginia Code § 19-23-10(d).

55.3. An owner of a greyhound claiming to be a bona fide resident of this State must satisfy all of the following requirements:

55.3.a. The owner of a registered greyhound may not claim residency in any other State, the District of Columbia, a territory or possession of the United States, a foreign country, or any other place outside this State.

55.3.b. When the owners of a registered greyhound are husband and wife, each must be a bona fide resident of this State.

55.3.c. When the owner of a registered greyhound is a corporation, the corporation must have its commercial domicile in this State and each owner of an equity interest in the corporation must be a bona fide resident of this State. As used in die preceding sentence, "corporation" includes any corporation, association, syndicated, publicly traded partnership or other group treated as a corporation for federal income tax purposes.

55.3.d. When the owner of a registered greyhound is a partnership, limited liability company or any other entity treated as a partnership for federal income tax purposes, the entity must have its commercial domicile in this State and each partner, member or other person owning an equity interest in the partnership, limited liability company or other entity treated as a partnership for federal income tax purposes must be a bona fide resident of this State.

55.3.e. When the owner of a registered greyhound is a trust, die trust must be a resident trust, die administrator of the trust, by whatever name called, as well as all of the beneficiaries of the trust must be bona fide residents of this State.

55.4. Proof of bona fide residency.

The owner of a registered greyhound must prove bona fide residency by providing die Commission with true copies of die following documents;

55.4.a. A true copy of the personal income tax return of the owner filed with the West Virginia Tax Commissioner for the most recently completed tax year and for each of the three tax years prior to the most recently completed tax year; Provided, That once true copies of the owner's West Virginia personal income tax returns have been filed with the Racing Commission for the four most recent completed consecutive tax years, only a true copy of the owner's personal income tax return for die most recently completed tax year needs to be filed with die Racing Commission each year thereafter.

Example. The owner first files the papers required by this paragraph on May 1, 2006. The filing will include true copies of personal income tax returns filed with the West Virginia Tax Commissioner for calendar years 2002 through 2005. In May of 2007, the same owner again files with the Racing Commission. That filing will include a true copy of die personal income tax return filed with the West Virginia Tax Commissioner for calendar year 2006. The May 2007 filing will not include copies of the returns filed for calendar years 2003 through 2005 because die Racing Commission already has copies of those returns.

55.4.b. A true copy of the property tax payment receipt issued by the county sheriff showing payment of real or personal property taxes on property located in West Virginia during the most recent property tax year (calendar year) for which tax tickets have been issued by the county sheriff and true copies of receipts showing payment of property taxes on property in this State for each of the three property tax years (calendar years) prior to the most recent property tax year for which property tax tickets have been issued: Provided, That once true copies of property tax receipts showing the owner paid property taxes on property located in this State have been filed with the Racing Commission showing payment of property taxes for four consecutive property tax years, only a true copy of the owner receipt showing payment of property taxes for the most recent property tax year for which property tax tickets have been issued by the county sheriff needs to be filed with the Racing Commission each year thereafter.

55.4.c. If the filing with die Racing Commission occurs after first half property taxes are paid but before second half property taxes are due and die owner did not prepay second half property taxes, the owner only has proof of payment of first half property taxes to file showing payment of property taxes for the most current property tax year for which tax tickets have been issued. Proof of payment of second half property taxes will be filed die next time the owner is required to show proof of residency.

Example. The property tax year is die calendar year. Tax tickets for calendar year 2005 are issued by the county sheriff in July of 2005. The amount of taxes due are payable in two installments. Half is due September 1, 2005 and half is due March 1, 2006. The papers required by this paragraph are filed with die Racing Commission on May 1, 2006. That filing should include property tax receipts showing that the owner paid West Virginia property taxes levied for tax year (calendar year) 2005 and for tax years 2004, 2003 and 2002. For each year the owner must provide a true copy of receipts showing full payment of taxes levied for die tax year. If die owner pays property taxes for the full year in a single payment each year, the owner will file true copies of four receipts showing full payment of property taxes for the years 2001 through 2005. If die owner pays property taxes in two installments each year, the owner will remit true copies of eight property tax receipts for these years. In May of 2007, die same owner again files with the Racing Commission. That filing will include either a true copy of one receipt showing full payment of property taxes levied for property tax year 2006 or true copies of receipts showing payment of first half and second half taxes for the 2006 property tax year. The May 2007 filing will not include copies of property tax receipts showing payment of property taxes levied for calendar years 2003 through 2005 because the Racing Commission already has copies of those returns.

55.4.d. In the event that an owner is unable, because of his or her age, to produce the required tax returns required by these rules, the owner may petition the Racing Commission to prove his or her bona fide residency through other means as determined by the Racing Commission on a case by case basis.

55.4.e. If the owners of a registered greyhound are husband and wife, each must be a bona fide resident of this State for the period required by W. Va. Code § 19-23-10. Failure of either one to so qualify results in both die husband and the wife being ineligible to receive any purse in a stakes race funded in whole or in part from the West Virginia Greyhound Breeding Development Fund or any purse supplement or award that is funded from that Fund.

55.4.f. If the owner of a registered greyhound is a corporation or other organization treated as a corporation for federal income tax purposes, or is a partnership, limited liability company or other organization treated as a partnership for federal income tax purposes, all owners of an equity interest in the corporation, or other organization treated as a corporation for federal income tax purposes, or in the partnership, limited liability company or other organization treated as a partnership for federal income tax must be a bona fide resident of this State for die period required by W. Va. Code § 19-23-10. Failure of any equity owner to qualify as a bona fide resident of this State results in the corporation, partnership, limited liability company or other organization treated as a corporation or partnership for federal income tax purpose being ineligible to receive any purse in a stakes race funded in whole or in part from die West Virginia Greyhound Breeding Development Fund or to receive any purse supplement or award that is funded from the West Virginia Greyhound Breeding Development Fund.

55.4.g. If the owner of a registered greyhound is a trust, the trust must be a resident trust and its administrator(s) and all of die trusts beneficiaries must be bona fide residents of this State for the period required by W. Va. Code § 19-23-10. Failure of the administrator(s) of die trust, by whatever name called, or failure of any beneficiary of the trust to qualify as a bona fide resident of this State for die period required by W. Va. Code § 19-23-10 results in the trust and its beneficiaries being ineligible to receive any purse in a stakes race funded in whole or in part from the West Virginia Greyhound Breeding Development Fund or to receive any purse supplement or award that is funded in whole or in part from the West Virginia Greyhound Breeding Development Fund.

55.4.h. If the owner of a registered greyhound is a nonresident trust, the trust is ineligible to receive any purse in a stakes race funded in whole or in part from the West Virginia Greyhound Breeding Development Fund or to receive any purse supplement or award that is funded from the West Virginia Greyhound Breeding Development Fund.

55.5. Eligibility of greyhound.

55.5.a. In order to participate in the West Virginia Greyhound Breeding Development Fund, the greyhound must be from a litter that was whelped in the State of West Virginia and remained domiciled in West Virginia at least until die puppies were twelve (12) months of age.

55.6. Affidavits required.

55.6.a. All registered owners of a greyhound, including any person who owns an interest in the registered greyhound, who enter a greyhound in either a stakes race in this State where the purse is funded in whole or in part by the West Virginia Greyhound Breeding Development Fund or a race for a purse or award that is funded in whole or in part by the West Virginia Greyhound Breeding and Development Fund shall file the appropriate affidavit (see Forms 54.6 (1) and (2) at the end of this rule) with the Racing Commission. This affidavit shall:

55.6.a.1. Affirm that the person making the affidavit is a registered owner of the greyhound or greyhounds listed in die affidavit;

55.6.a.2. Affirm that the person making the affidavit in die case of a registered owner those a association, corporation, partnership, limited liability company, limited partnership, syndicate or other group or combination acting as a unit, or a trust is duly authorized to make the affidavit stating the relationship between the maker and the registered owner, e.g., president of die corporation, managing partner, managing member of limited liability company, etc.

55.6.a.3. Affirm that the registered owner of the greyhound is and has continuously been a bona fide resident of this State for the period required by W. Va. Code § 19-23-10;

55.6.a.4. Affirm that any person who owns an interest in the registered greyhound is and has been a bona fide resident of this State for the period required by W. Va. Code § 19-23-10;

55.6.a.5. Affirm that tire resident owner of the greyhound is not currently and has not been a resident of any other State or other jurisdiction located outside this State during the period required by W. Va. Code § 19-23-10;

55.6.a.6. Affirm that the owner or lessee of tire dam at the time of breeding met all of the requirements of this rule;

55.6.a.7. Affirm that the greyhound was whelped in West Virginia and that tire greyhound was not removed from West Virginia at any time prior to the completion of twelve (12) consecutive months of being domiciled in West Virginia starting from the date of whelping.

55.6.a.8. Affirm that the owner or lessee further understands that if any West Virginia bred greyhound is removed from West Virginia prior to twelve (12) months of age, it is the owner's or lessee's responsibility to notify the Racing Commission within ten (10) days of tire greyhound's removal and that any West Virginia bred greyhound that is removed to a location outside of West Virginia prior to the completion of twelve (12) consecutive months in West Virginia starting from tire date of whelping shall be disqualified by tire Racing Commission from participation in tire West Virginia Greyhound Breeding Development Fund;

55.6.a.9. Affirm that tire address of the individual making tire affidavit, as stated in the affidavit, is the physical location of tire primary residence of the individual making the affidavit;

55.6.a.10. When the registered owner of tire greyhound is not an individual, affirm that tire address of the registered owner stated in the affidavit is the physical location of the commercial domicile of tire registered owner of the greyhound;

55.6.a.11. When the registered owner of a greyhound is not an individual, affirm that to tire personal knowledge of the maker of the affidavit, the registered owner of the greyhound and each person who has an equity interest in the registered owner of a greyhound is a bona fide resident of this State for the period specified in W. Va. Code § 19-23-10; and

55.6.a.12. Waive the confidentiality rule in W. Va. Code § 11-10-5d for the limited purpose of authorizing the Tax Commissioner to verify, upon written request of the Racing Commission or its designated employee, to tire Racing Commission or its designated employee, whether or not resident personal income tax returns were filed with the Tax Commissioner by the maker(s) of tire affidavit, for the years required by W. Va. Code § 19-23-10.

55.6.b. An affidavit attesting that all requirements imposed by W. Va. Code § 19-23-10 and this rule have been met shall be on file at the Racing Commission's office prior to tire first day of tire month in which tire qualified West Virginia bred greyhound runs in a race to qualify for any purse or purse supplement or award funded from tire West Virginia Greyhound Breeding Development Fund during the calendar year in which tire affidavit is filed with the Racing Commission. The registered owner of a West Virginia bred and whelped greyhound, and each person who owns an equity interest in tire registered owner, shall make and file this affidavit annually with the West Virginia Racing Commission, as required by this subsection. A new affidavit shall be made and filed with tire Racing Commission during the calendar year, whenever there is a material change in the information provided in or with last affidavit filed with the Raceing Commission, within five days after the occurrence of the material exchange but before the next race in this State in which the greyhound is a contestant. If a material change occurs during the 48 hour period immediately preceding the start of a stakes race, or other race, for a purse or award funded in whole or in part by the West Virginia Greyhound Breeding Development Fund in which the greyhound is a contestant, written notice of die material change shall be hand delivered to the chief judge of the race prior to the start of that race. This notice is in addition to and not in lieu of the requirement to file a new affidavit with the Racing Commission.

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Notes

W. Va. Code R. § 178-2-55