W. Va. Code § 11-13O-3: Eligibility for tax credits; creation of the credit.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 13O. TAX CREDIT FOR NEW ALUMINUM OR POLYMER MANUFACTURING OPERATIONS AFTER JULY 1, 1998.
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.
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