{"data":{"id":"us-wv/w.-va.-code-11-13k-4","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13K-4","heading":"Proration of credit.","body":"For purposes of this section, the amount of any credit attributable to the purchase of agricultural equipment by a partnership or electing small business corporation (S corporation) shall be allocated to the individual partners or shareholders in proportion to their ownership or interest in the partnership or S corporation.","path":["CHAPTER 11. TAXATION.","ARTICLE 13K. TAX CREDIT FOR AGRICULTURAL EQUIPMENT."],"source_url":"https://code.wvlegislature.gov/11-13K-4/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:43Z","sha256":"c38b5e81d692bccf87c9a18c318994de7b783c2b46a8ea69a576106ad807a631","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13k-3","next":"us-wv/w.-va.-code-11-13k-5"},"notice":"GroundRules: Original legal text. Not legal advice."}