West Virginia Code
Chapter 11. Taxation
Article 13K. Tax Credit for Agricultural Equipment

§11-13K-1. Findings and Purpose - The Legislature finds that it is an important public policy...

§11-13K-2. Definitions - As used in this section the following terms have the...

§11-13K-3. Amount of Credit - (a) There is allowed to eligible taxpayers who have made...

§11-13K-4. Proration of Credit - For purposes of this section, the amount of any credit...

§11-13K-5. Legislative Rules - On or before May 31, 1996, the Tax Commissioner and...

§11-13K-6. Effective Date - The credit shall be allowed for taxable years beginning on...