The Tax Commissioner shall propose for promulgation rules pursuant to the provisions of article three, chapter twenty-nine-a of this code, as may be necessary to carry out the purposes of 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