There shall be allowed to every eligible taxpayer a credit against the tax payable under section sixteen, article twenty-seven of this chapter. The amount of this credit shall be determined and applied as provided in this article.
Structure West Virginia Code
§11-13T-1. Legislative Finding and Purpose
§11-13T-3. Eligibility for Tax Credits; Creation of the Credit
§11-13T-4. Amount of Credit Allowed
§11-13T-5. Unused Credit; Carryforward; Credit Forfeiture
§11-13T-6. Application of Credit Against Health Care Provider Tax; Schedules; Estimated Taxes