GroundRules
W. Va. Code § 11-13E-3b: Application of credit after June 30, 1993.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 13E. BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES.
Notwithstanding any other provision of this code to the contrary, for taxable years ending on and after July 1, 1993, the credits allowed under section three may not be applied to reduce the taxes imposed by articles fifteen and fifteen-a of this chapter.
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