West Virginia Code 11-13T-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 payable under section sixteen, article twenty-seven of this chapter. The amount of this credit shall be determined and applied as provided in this article.
Terms Used In West Virginia Code 11-13T-3
- Eligible taxpayer: means any person subject to tax under section sixteen, article twenty-seven of this chapter or a physician who is a partner, member, shareholder or employee of an eligible taxpayer. See West Virginia Code 11-13T-2