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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-13M-3: Eligibility for tax credits; creation of the credit.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 13M. TAX CREDIT FOR NEW VALUE-ADDED WOOD MANUFACTURING OPERATIONS.

There shall be allowed to every eligible taxpayer a credit against the taxes imposed in articles twenty-one, twenty-three and twenty-four of this chapter. The amount of this credit shall be determined and applied as provided in this article.

Collected 2026-09-06T00:21:44Z. Source file · JSON

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