There shall be allowed to every eligible taxpayer a credit against the taxes imposed in articles twenty-one, twenty-three and twenty-four of this chapter. The amount of this credit shall be determined and applied as provided in this article.
Structure West Virginia Code
Article 13M. Tax Credit for New Value-Added Wood Manufacturing Operations
§11-13M-1. Legislative Purpose
§11-13M-3. Eligibility for Tax Credits; Creation of the Credit
§11-13M-4. Amount of Credit Allowed; Expiration of the Credit
§11-13M-5. Application of Annual Credit Allowance
§11-13M-7. Annual Computation of the Number of New Jobs Held by Full-Time Employees
§11-13M-8. Availability of Credit to Successors
§11-13M-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§11-13M-10. Administrative Rules