W. Va. Code § 11-13Y-3: Eligibility for tax credits; creation of the credit.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 13Y. THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT.
There shall be allowed to every eligible taxpayer a credit against the taxes imposed under articles twenty-three and twenty-four of this chapter, as determined under this article.
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