West Virginia Code Chapter 11. Taxation § 11-13FF-3. Determination of value of credit

(1) The vehicle identification number of the vehicle, its make and model;

(2) The name, address and taxpayer identification number of the taxpayer;

(3) The name and address of the qualifying charitable organization;

(4) The qualifying charitable organization’s determination of the program value of the vehicle, based upon the taxpayer’s estimate of the fair market value of the vehicle and the suitability of the vehicle for the qualifying charitable organization’s programs; and

(5) The maximum amount of tax credit authorized for the donation or sale of the vehicle; as calculated by the qualifying charitable organization: Provided, That the actual amount of tax credit authorized shall be determined by the tax division as provided in section two of this article.