There shall be allowed to every eligible taxpayer a credit against the taxes imposed under 11-21-1 et seq. or 11-24-1 et seq. of this code, as determined under this article.
Structure West Virginia Code
Article 13HH. The West Virginia Natural Gas Liquids Property Tax Adjustment Act
§11-13HH-3. Eligibility for Tax Credits; Creation of the Credit
§11-13HH-4. Amount of Credit Allowed
§11-13HH-5. Application of Annual Credit Allowance
§11-13HH-6. Availability of Credit to Successors
§11-13HH-7. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations