{"data":{"id":"us-wv/w.-va.-code-11-13m-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13M-3","heading":"Eligibility for tax credits; creation of the credit.","body":"There shall be allowed to every eligible taxpayer a credit against the taxes imposed in articles twenty-one, twenty-three and twenty-four of this chapter. The amount of this credit shall be determined and applied as provided in this article.","path":["CHAPTER 11. TAXATION.","ARTICLE 13M. TAX CREDIT FOR NEW VALUE-ADDED WOOD MANUFACTURING OPERATIONS."],"source_url":"https://code.wvlegislature.gov/11-13M-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":"13d3075135a6be9a566f0fd08f755e22b4250b7fc5840678bc173982c3af7194","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13m-2","next":"us-wv/w.-va.-code-11-13m-4"},"notice":"GroundRules: Original legal text. Not legal advice."}