{"data":{"id":"us-wv/w.-va.-code-11-6d-7","jurisdiction":"us-wv","citation":"W. Va. Code § 11-6D-7","heading":"Duration of availability of credit.","body":"No person is eligible to receive a tax credit under this article for:\n(1) An alternative-fuel motor vehicle purchased after December 31, 2017;\n(2) A vehicle converted to an alternative-fuel motor vehicle after December 31, 2017;\n(3) The construction or purchase and installation of qualified alternative-fuel vehicle refueling infrastructure occurring after December 31, 2017;\n(4) The construction or purchase and installation of qualified alternative-fuel vehicle home refueling infrastructure occurring on or after April 15, 2013;\n(5) Purchases of motor vehicles that operate on fuels other than compressed natural gas, liquefied natural gas or liquefied petroleum gas, occurring on or after April 15, 2013; or\n(6) Conversions of motor vehicles to operate on fuels other than compressed natural gas, liquefied natural gas or liquefied petroleum gas, occurring on or after April 15, 2013.","path":["CHAPTER 11. TAXATION.","ARTICLE 6D. ALTERNATIVE-FUEL MOTOR VEHICLES TAX CREDIT."],"source_url":"https://code.wvlegislature.gov/11-6D-7/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:24Z","sha256":"b76f8a0d54ca745b289ca016ba6bf1f7be2afb6f0c6efd8f715b0e39ec4b0d36","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-6d-6","next":"us-wv/w.-va.-code-11-6d-8"},"notice":"GroundRules: Original legal text. Not legal advice."}