West Virginia Code
Chapter 11. Taxation
Article 6D. Alternative-Fuel Motor Vehicles Tax Credit

§11-6D-1. Legislative Findings and Purpose - Consistent with the public policy as stated in section one,...

§11-6D-2. Definitions - As used in this article, the following terms have the...

§11-6D-3. Credit Allowed for Alternative-Fuel Motor Vehicles and Qualified Alternative-Fuel Vehicle Refueling Infrastructure; Application Against Personal Income Tax, Business Franchise Tax or Corporate Net Income Tax; Effective Date - The tax credits for the purchase of alternative-fuel motor vehicles...

§11-6D-4. Eligibility for Credit - A taxpayer is eligible to claim the credit against tax...

§11-6D-5. Amount of Credit for Alternative-Fuel Motor Vehicles - (a) For taxable years beginning on and after January 1,...

§11-6D-6. Amount of Credit for Qualified Alternative-Fuel Vehicle Refueling Infrastructure - (a) For taxable years beginning on and after January 1,...

§11-6D-7. Duration of Availability of Credit - No person is eligible to receive a tax credit under...

§11-6D-8. Commissioner to Design Forms and Schedules; Promulgation of Rules - (a) The Tax Commissioner shall design and provide to the...

§11-6D-9. Carryover Credit Allowed; Recapture of Credit - (a) If the alternative-fuel motor vehicle tax credit allowed under...