West Virginia Code 11-13-3c – Tax credit for business investment and jobs expansion
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(a) There shall be allowed as a credit against the tax imposed by this article, the amount determined under article thirteen-c of this chapter, relating to tax credit for business investment and jobs expansion.
Terms Used In West Virginia Code 11-13-3c
- Business: shall include all activities engaged in or caused to be engaged in with the object of gain or economic benefit, either direct or indirect. See West Virginia Code 11-13-1
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
(b) The Tax Commissioner shall prescribe such regulations as he deems necessary to carry out the purposes of this section and article thirteen-c of this chapter.