West Virginia Code 11-13Y-3 – Eligibility for tax credits; creation of the credit
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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.
Terms Used In West Virginia Code 11-13Y-3
- Eligible taxpayer: means any manufacturing business that is subject to the tax imposed under article twenty-three or twenty-four of this chapter, or both: Provided, That taxpayers owning property assessed by the board of Public Works are not eligible taxpayers for purposes of this article. See West Virginia Code 11-13Y-2