(a) There shall be allowed as a credit against the tax imposed by this article, the amount determined under article thirteen-c of this chapter, relating to tax credit for business investment and jobs expansion.
(b) The Tax Commissioner shall prescribe such regulations as he deems necessary to carry out the purposes of this section and article thirteen-c of this chapter.
Structure West Virginia Code
Article 13. Business and Occupation Tax
§11-13-2. Imposition of Privilege Tax
§11-13-2d. Public Service or Utility Business
§11-13-2e. Business of Gas Storage; Effective Date
§11-13-2m. Business of Generating or Producing Electric Power; Exception; Rates
§11-13-2n. Business of Generating or Producing or Selling Electric Power; Exemptions; Rates
§11-13-2q. Exemption From Tax for Certain Merchant Power Plants
§11-13-3. Exemptions; Annual Exemption and Periods Thereof
§11-13-3a. Deduction for Contributions to an Employee Stock Ownership Plan by a Manufacturer
§11-13-3b. Definitions; Reduction Allowed in Tax Due; How Computed
§11-13-3c. Tax Credit for Business Investment and Jobs Expansion
§11-13-3e. Tax Credit for Coal Loading Facilities; Regulations
§11-13-3g. Tax Credit for Increased Generation of Electricity From Coal
§11-13-4. Computation of Tax; Payment
§11-13-5. Return and Remittance by Taxpayer
§11-13-13. Receivership or Insolvency Proceedings
§11-13-17. Priority in Distribution in Receivership, etc.; Personal Liability of Administrator
§11-13-18. Agents for Collection of Delinquent Taxes
§11-13-19. Certificate to Clerk of County Court of Assessment of Taxes
§11-13-25. Cities, Towns or Villages Restricted From Imposing Additional Tax
§11-13-27. General Procedure and Administration
§11-13-28. Effective Date; Transition Rules
§11-13-30. Tax Credit for Coal Coking Facilities; Regulations
§11-13-31. Credit for Consumers Sales and Service Tax and Use Tax Paid