State Codes and Statutes
Statutes > West-virginia > 11 > 11-13b-10a§11-13B-10a. Tax credit for business investment and jobs expansion; credit for eligible research and development projects; credit for coal-loading facilities; credit for reducing telephone rates for certain low-income residential customers; rules; effective date.
(a) There shall be allowed as a credit against the tax imposed by this article for the taxable year, the amount determined under articles thirteen-c, thirteen-d and thirteen-g of this chapter, relating respectively to:
(1) Tax credit for business investment and jobs expansion;
(2) Tax credit for eligible research and development projects;
(3) Tax credit for coal-loading facilities; and
(4) Tax credit for reducing telephone utility rates for certain low-income residential customers.
(b) The tax commissioner shall prescribe such rules as he considers necessary to carry out the purposes of this section and articles thirteen-c, thirteen-d and thirteen-g of this chapter.
