West Virginia Code
Chapter 11. Taxation
Article 28. Post-Coal Mine Site Business Credit

§11-28-1. Definitions - For purposes of this article: "Business entity" or "person" means...

§11-28-2. Eligibility for Credit - For those tax years beginning on or after January 1,...

§11-28-3. Application of Credit - (a) Amount of credit. — For those tax years beginning...