{"data":{"id":"us-wv/w.-va.-code-11-13y-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13Y-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 under articles twenty-three and twenty-four of this chapter, as determined under this article.","path":["CHAPTER 11. TAXATION.","ARTICLE 13Y. THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT."],"source_url":"https://code.wvlegislature.gov/11-13Y-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:47Z","sha256":"2df7896ef3a498819c72d6a7acd30979d61d7c30f6882d9b5acf54eea39b8307","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13y-2","next":"us-wv/w.-va.-code-11-13y-4"},"notice":"GroundRules: Original legal text. Not legal advice."}