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West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-6D-7

Duration of availability of credit

Official textcode.wvlegislature.gov

No person is eligible to receive a tax credit under this article for:

# (1)

An alternative-fuel motor vehicle purchased after December 31, 2017;

# (2)

A vehicle converted to an alternative-fuel motor vehicle after December 31, 2017;

# (3)

The construction or purchase and installation of qualified alternative-fuel vehicle refueling infrastructure occurring after December 31, 2017;

# (4)

The construction or purchase and installation of qualified alternative-fuel vehicle home refueling infrastructure occurring on or after April 15, 2013;

# (5)

Purchases of motor vehicles that operate on fuels other than compressed natural gas, liquefied natural gas or liquefied petroleum gas, occurring on or after April 15, 2013; or

# (6)

Conversions of motor vehicles to operate on fuels other than compressed natural gas, liquefied natural gas or liquefied petroleum gas, occurring on or after April 15, 2013.

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In this chapter (40 sections)
  1. 11-6B-4 · Claim for exemption; renewals; waiver of exemption
  2. 11-6B-5 · Determination; notice of denial of claim or exemption
  3. 11-6B-6 · Appeals procedure
  4. 11-6B-7 · Property tax books
  5. 11-6B-8 · 11-6B-8
  6. 11-6B-9 · Forms, instructions and regulations
  7. 11-6B-10 · Criminal penalties; restitution
  8. 11-6B-11 · Severability
  9. 11-6B-12 · Effective date
  10. 11-6C-1 · Inventory included within scope of article
  11. 11-6C-2 · Method for determining market value of dealer vehicle…
  12. 11-6C-3 · Owner to file return estimating market value
  13. 11-6C-4 · Determination of tax on dealer vehicle inventory, daily…
  14. 11-6C-5 · Intent of this article; Tax Commissioner to promulgate rules
  15. 11-6D-1 · Legislative findings and purpose
  16. 11-6D-2 · Definitions
  17. 11-6D-3 · Credit allowed for alternative-fuel motor vehicles and…
  18. 11-6D-4 · Eligibility for credit
  19. 11-6D-5 · Amount of credit for alternative-fuel motor vehicles
  20. 11-6D-6 · Amount of credit for qualified alternative-fuel vehicle…
  21. 11-6D-7 · Duration of availability of credit
  22. 11-6D-8 · Commissioner to design forms and schedules; promulgation of…
  23. 11-6D-9 · Carryover credit allowed; recapture of credit
  24. 11-6E-1 · Short title
  25. 11-6E-2 · Definitions
  26. 11-6E-3 · Valuation of specialized manufacturing production property
  27. 11-6E-4 · Initial determination by county assessor
  28. 11-6E-5 · Protest and appeal
  29. 11-6E-6 · Effective date
  30. 11-6F-1 · Legislative findings
  31. 11-6F-2 · Definitions
  32. 11-6F-3 · Tax treatment of certified capital addition property
  33. 11-6F-4 · Application and certification
  34. 11-6F-5 · Authority to propose rules
  35. 11-6F-6 · Effective date, expiration of two-mile limitation
  36. 11-6G-1 · 11-6G-1
  37. 11-6G-2 · Disclosure of required information to the Tax Commissioner
  38. 11-6G-3 · Interstate motor vehicle business; calculation of tax
  39. 11-6G-3A · Reduced fees for portion of year
  40. 11-6G-3B · Reduced fees for transfer of vehicles
Full table of contents →