{"data":{"id":"us-wv/w.-va.-code-11-13z-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13Z-3","heading":"Carryover credit allowed; Tax Commissioner to promulgate rules.","body":"If the amount of the credit exceeds the taxpayer's liability for the taxable year, the amount which exceeds the tax liability may be carried over and applied as a credit against the tax liability of the taxpayer pursuant to the provisions of article twenty-one of this chapter to each of the next taxable years unless sooner used.\nThe State Tax Commissioner shall promulgate legislative rules pursuant to the provisions of chapter twenty-nine-a of this code regarding the applicability, method of claiming of the credit, recapture of the credit and documentation necessary to claim the credit allowed by this article. No taxpayer shall take a credit pursuant to this article for a solar energy system installed after July 1, 2013.","path":["CHAPTER 11. TAXATION.","ARTICLE 13Z. RESIDENTIAL SOLAR ENERGY TAX CREDIT."],"source_url":"https://code.wvlegislature.gov/11-13Z-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":"b165805587529c20be5ea0e9d30466bf0049d14e64264801982d7eb6c717f26f","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13z-2","next":"us-wv/w.-va.-code-11-13aa-1"},"notice":"GroundRules: Original legal text. Not legal advice."}