West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13T-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 tax payable under section sixteen, article twenty-seven 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)
- 11-13R-6 · Application of credit
- 11-13R-7 · Forfeiture of unused tax credits; redetermination of credit…
- 11-13R-8 · Transfer of qualified research and development investment to…
- 11-13R-9 · Identification of investment credit property
- 11-13R-10 · Failure to keep records of qualified research and…
- 11-13R-11 · Tax credit review and accountability
- 11-13R-12 · Effective date
- 11-13R-13 · Expiration of tax credit
- 11-13S-1 · Short title
- 11-13S-2 · Legislative findings and purpose
- 11-13S-3 · Definitions
- 11-13S-4 · Amount of credit allowed for manufacturing investment
- 11-13S-5 · Qualified manufacturing investment
- 11-13S-6 · Forfeiture of unused tax credits; redetermination of credit…
- 11-13S-7 · Transfer of property purchased for manufacturing investment…
- 11-13S-8 · Identification of investment credit property
- 11-13S-9 · Failure to keep records of property purchased for…
- 11-13S-10 · Tax credit review and accountability
- 11-13T-1 · Legislative finding and purpose
- 11-13T-2 · Definitions
- 11-13T-3 · Eligibility for tax credits; creation of the credit
- 11-13T-4 · Amount of credit allowed
- 11-13T-5 · Unused credit; carryforward; credit forfeiture
- 11-13T-6 · Application of credit against health care provider tax;…
- 11-13T-7 · Computation and application of credit
- 11-13T-8 · Legislative rules
- 11-13T-9 · Burden of proof
- 11-13U-1 · Short title
- 11-13U-2 · Legislative finding and purpose
- 11-13U-3 · Definitions
- 11-13U-4 · High-growth business investment tax credit
- 11-13U-5 · Restrictions on investment
- 11-13U-6 · Penalty
- 11-13U-7 · Disclosure of tax credits
- 11-13U-8 · Tax credit review and accountability
- 11-13U-9 · Rules
- 11-13U-10 · Effective date; expiration of credit
- 11-13V-1 · Short title
- 11-13V-2 · Legislative intent and findings
- 11-13V-3 · Definitions