West Virginia Code 11-13L-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 tax prescribed under section two-e, article thirteen of this chapter, as determined under this article.
Terms Used In West Virginia Code 11-13L-3
- Taxpayer: means any person subject to the tax prescribed by section two-e, article thirteen of this chapter. See West Virginia Code 11-13L-2