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West Virginia · Through as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01); amended by SB 243, effective 2026-06-12

W. Va. Code § 11-13OO-7: Identification of repair and recovery efforts.

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Where this section sits in the code
  1. CHAPTER 11. TAXATION.
  2. ARTICLE 13OO. TAX CREDIT FOR DISASTER REPAIR AND RECOVERY EFFORT EXPENDITURES.

Every taxpayer who claims a credit under this article shall maintain sufficient records to reasonably establish the value of the claimed expenditures for repair and recovery efforts giving rise to the tax credit authorized by this article.

Collected 2026-10-18T02:58:10Z. Source file · JSON

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