West Virginia Code 11-13M-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 in articles twenty-one, twenty-three and twenty-four of this chapter. The amount of this credit shall be determined and applied as provided in this article.
Terms Used In West Virginia Code 11-13M-3
- Eligible taxpayer: means a person who after June 30, 1997, begins manufacturing a consumer-ready wood product at a new manufacturing facility located in this state, or begins manufacturing a new consumer-ready wood product line at an existing manufacturing facility located in this state, which results in the creation of new jobs filled by full-time employees. See West Virginia Code 11-13M-2