There shall be allowed to every eligible taxpayer a credit against the taxes imposed under articles twenty-three and twenty-four of this chapter, as determined under this article.
Structure West Virginia Code
Article 13Y. The West Virginia Manufacturing Property Tax Adjustment Act
§11-13Y-3. Eligibility for Tax Credits; Creation of the Credit
§11-13Y-4. Amount of Credit Allowed
§11-13Y-5. Application of Annual Credit Allowance
§11-13Y-6. Availability of Credit to Successors
§11-13Y-7. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations