West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13O-3
Eligibility for tax credits; creation of the credit
Official textcode.wvlegislature.gov
There shall be allowed to every eligible taxpayer a credit against the taxes imposed in articles twenty-one, twenty-three and twenty-four of this chapter. The amount of this credit shall be determined and applied as provided in this article.
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In this chapter (40 sections)
- 11-13M-7 · Annual computation of the number of new jobs held by…
- 11-13M-8 · Availability of credit to successors
- 11-13M-9 · Credit recapture; interest; penalties; additions to tax;…
- 11-13M-10 · Administrative rules
- 11-13M-11 · Construction of article
- 11-13M-12 · Effective date
- 11-13N-1 · Legislative purpose
- 11-13N-2 · Definitions
- 11-13N-3 · Eligibility for tax credits; creation of the credit
- 11-13N-4 · Amount of credit allowed; expiration of the credit
- 11-13N-5 · Application of annual credit allowance
- 11-13N-6 · Proration of credit among partners, members of limited…
- 11-13N-7 · Annual computation of the number of new jobs held by…
- 11-13N-8 · Availability of credit to successors
- 11-13N-9 · Credit recapture; interest; penalties; additions to tax;…
- 11-13N-10 · Administrative rules
- 11-13N-11 · Construction of article
- 11-13N-12 · Effective date
- 11-13O-1 · Legislative purpose
- 11-13O-2 · Definitions
- 11-13O-3 · Eligibility for tax credits; creation of the credit
- 11-13O-4 · Amount of credit allowed; expiration of the credit
- 11-13O-5 · Application of annual credit allowance
- 11-13O-6 · Proration of credit among partners, members of limited…
- 11-13O-7 · Annual computation of the number of new jobs held by…
- 11-13O-8 · Availability of credit to successors
- 11-13O-9 · Credit recapture; interest; penalties; additions to tax;…
- 11-13O-10 · Administrative rules
- 11-13O-11 · Construction of article
- 11-13O-12 · Effective date
- 11-13P-1 · Legislative finding and purpose
- 11-13P-2 · Definitions
- 11-13P-3 · Eligibility for tax credits; creation of the credit
- 11-13P-4 · Amount of credit allowed
- 11-13P-5 · Excess credit forfeited
- 11-13P-6 · Application of credit; schedules; estimated taxes
- 11-13P-7 · Computation and application of credit
- 11-13P-8 · Legislative rules
- 11-13P-9 · Construction of article; burden of proof
- 11-13P-10 · Effective date