{"data":{"id":"us-wv/w.-va.-code-11-13l-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13L-3","heading":"Eligibility for tax credits; creation of the credit.","body":"There shall be allowed to every eligible taxpayer a credit against the tax prescribed under section two-e, article thirteen of this chapter, as determined under this article.","path":["CHAPTER 11. TAXATION.","ARTICLE 13L. THE NATURAL GAS INDUSTRY JOBS RETENTION ACT."],"source_url":"https://code.wvlegislature.gov/11-13L-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:44Z","sha256":"0cfad8596b63659cc514b406ea99eecafd20ef1b509b25f313ef3bb42f2e5804","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13l-2","next":"us-wv/w.-va.-code-11-13l-4"},"notice":"GroundRules: Original legal text. Not legal advice."}