{"data":{"id":"us-wv/w.-va.-code-11-13k-6","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13K-6","heading":"Effective date.","body":"The credit shall be allowed for taxable years beginning on or after July 1, 1997.","path":["CHAPTER 11. TAXATION.","ARTICLE 13K. TAX CREDIT FOR AGRICULTURAL EQUIPMENT."],"source_url":"https://code.wvlegislature.gov/11-13K-6/","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":"173edca2fbafc1b32f6518ad5cdbaa3d841364ace0cc5bcd93637862685280d0","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13k-5","next":"us-wv/w.-va.-code-11-13l-1"},"notice":"GroundRules: Original legal text. Not legal advice."}