Notwithstanding any other provision of this code to the contrary, for taxable years ending on and after July 1, 1993, the credits allowed under section three may not be applied to reduce the taxes imposed by articles fifteen and fifteen-a of this chapter.
Structure West Virginia Code
Article 13E. Business and Occupation Tax Credit for Coal Loading Facilities
§11-13E-1. Legislative Finding and Purpose
§11-13E-3. Amount of Credit Allowed for Coal Loading Facilities
§11-13E-3a. Application of Credit After June 30, 1987
§11-13E-3b. Application of Credit After June 30, 1993
§11-13E-4. Eligible Investment
§11-13E-5. Forfeiture of Unused Tax Credits; Redetermination of Credit Required