There shall be allowed to every eligible taxpayer a credit against the tax prescribed under section two-e, article thirteen of this chapter, as determined under this article.
Structure West Virginia Code
Article 13L. The Natural Gas Industry Jobs Retention Act
§11-13L-3. Eligibility for Tax Credits; Creation of the Credit
§11-13L-4. Amount of Credit Allowed
§11-13L-5. Application of Annual Credit Allowance
§11-13L-6. Annual Computation of the Number of Jobs Held by Qualified Employees
§11-13L-7. Availability of Credit to Successors
§11-13L-8. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations