West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13Y-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 under articles twenty-three and twenty-four of this chapter, as determined under this article.
Source: view the official text
In this chapter (40 sections)
- 11-13V-14 · Collection of tax; agreement for processor to pay tax due…
- 11-13V-15 · Records
- 11-13V-16 · General procedure and administration
- 11-13V-17 · Crimes and penalties
- 11-13W-1 · Tax credits for apprenticeship training in construction…
- 11-13X-1 · Short title
- 11-13X-2 · Legislative findings and purpose
- 11-13X-3 · Definitions
- 11-13X-4 · Creation of the tax credit
- 11-13X-5 · Amount of credit allowed; limitation of the credits
- 11-13X-6 · Requirements for credit
- 11-13X-7 · Application of credit to state taxes
- 11-13X-8 · Uses of credit; unused credit; carry forward; carry back…
- 11-13X-9 · Legislative rules
- 11-13X-10 · Burden of proof
- 11-13X-11 · Tax credit review and accountability
- 11-13X-12 · Economic development; utilization of state locations,…
- 11-13X-13 · Effective date, elimination of film tax credits,…
- 11-13Y-1 · Short title
- 11-13Y-2 · Definitions
- 11-13Y-3 · Eligibility for tax credits; creation of the credit
- 11-13Y-4 · Amount of credit allowed
- 11-13Y-5 · Application of annual credit allowance
- 11-13Y-6 · Availability of credit to successors
- 11-13Y-7 · Credit recapture; interest; penalties; additions to tax;…
- 11-13Y-8 · Report on credit
- 11-13Y-9 · Effective date
- 11-13Z-1 · Amount of credit
- 11-13Z-2 · Restrictions
- 11-13Z-3 · Carryover credit allowed; Tax Commissioner to promulgate…
- 11-14-1 · Short title; arrangement of sections or portions of article
- 11-14-2 · Definitions
- 11-14-3 · Imposition of tax
- 11-14-3A · Applicability of rate increase to gasoline or special fuel…
- 11-14-4 · Computation of tax
- 11-14-5 · Exemptions from tax
- 11-14-5A · Exemption for bulk sales to interstate motor carriers
- 11-14-5B · Exemptions for sales made through special devices
- 11-14-6 · Gasoline or special fuel exported or in interstate commerce;…
- 11-14-7 · Due date of reports; reports required; records to be kept;…