West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-24-12
Military incentive tax credit
Official textcode.wvlegislature.gov
Every employer entitled to receive a tax credit against its West Virginia corporate income tax liability as provided in article two-c, chapter twenty-one-a of this code shall receive the credit for the period and in the amount specified in said article two-c of this chapter. The State Tax Commissioner shall provide by appropriate rule or regulation for the reporting, filing and application of claims for the tax credit provided for in a manner in conformity with the legislative purpose as declared in section two, article two-c, chapter twenty-one-a of this code.
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In this chapter (40 sections)
- 11-24-4A · Effect of rate changes during taxable year
- 11-24-4B · Dividends paid deduction to be added back in determining net…
- 11-24-5 · Corporations exempt from tax
- 11-24-6 · Adjustments in determining West Virginia taxable income
- 11-24-6A · Additional modification increasing federal taxable income;…
- 11-24-6B · Decreasing modification reducing federal taxable income for…
- 11-24-6C · Additional modification decreasing federal taxable income;…
- 11-24-7 · Allocation and apportionment
- 11-24-7A · Special apportionment rules
- 11-24-7B · Special apportionment rules - financial organizations
- 11-24-8 · Accounting periods and methods of accounting
- 11-24-9 · Credits against primary tax; election of taxpayer; expiration…
- 11-24-9A · Credits against primary tax; election of taxpayer
- 11-24-9B · Limited tax credits - Financial organizations
- 11-24-9C · Research and development credit against primary tax
- 11-24-10 · Credit for hiring of qualified employees by eligible…
- 11-24-10A · Nonrefundable credit for matching contribution to…
- 11-24-11 · Credit for reducing electric or natural gas or water utility…
- 11-24-11A · Credit for reducing telephone utility rates for low-income…
- 11-24-11B · Credit for utility taxpayers with net operating loss…
- 11-24-12 · Military incentive tax credit
- 11-24-13 · Returns; time for filing
- 11-24-13A · Method of filing for business taxes
- 11-24-13B · Information return for corporations electing to be taxed…
- 11-24-13C · Determination of taxable income or loss using combined…
- 11-24-13D · Determination of the business income of the combined group
- 11-24-13E · Designation of surety
- 11-24-13F · Water's-edge reporting mandated absent affirmative election…
- 11-24-14 · Time and place for filing returns and paying tax
- 11-24-15 · Signing of returns and other documents
- 11-24-16 · Declarations of estimated tax
- 11-24-17 · Payments of estimated tax
- 11-24-17A · 11-24-17A
- 11-24-18 · Extensions of time
- 11-24-19 · Requirements concerning returns, notices, records and…
- 11-24-20 · Report of change in federal taxable income
- 11-24-21 · Change of election
- 11-24-22 · 11-24-22
- 11-24-22A · Tax credit for value-added products from raw agricultural…
- 11-24-23 · Credit for consumers sales and service tax and use tax paid