West Virginia Code
Chapter 11. Taxation
Article 13I. Tax Credit for Employing Former Employees of Colin Anderson Center Who Lost Their Jobs Due to the Closure of Colin Anderson Center

§11-13I-1. Legislative Purpose - The Legislature finds and declares that the Colin Anderson Center...

§11-13I-2. Credit Allowed; Amount and Duration of Credit; Recapture of Credit and Effective Date - (a) There shall be allowed to eligible taxpayers a credit...

§11-13I-3. Application of Credit; Limitation of Credit; Tax Commissioner to Promulgate Forms and Legislative Rule; Notice of Credit - (a) The credit allowed in this article shall be first...