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 13O. Tax Credit for New Aluminum or Polymer Manufacturing Operations After July 1, 1998
§11-13O-1. Legislative Purpose
§11-13O-3. Eligibility for Tax Credits; Creation of the Credit
§11-13O-4. Amount of Credit Allowed; Expiration of the Credit
§11-13O-5. Application of Annual Credit Allowance
§11-13O-7. Annual Computation of the Number of New Jobs Held by Full-Time Employees
§11-13O-8. Availability of Credit to Successors
§11-13O-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§11-13O-10. Administrative Rules