State Codes and Statutes

Statutes > West-virginia > 11 > 11-6d-6

§11-6D-6. Credit to be apportioned over three-year period.
The credit against tax for any alternative-fuel motor vehicle provided for in this article may be taken by a taxpayer claiming the credit only in three equal increments over a three-consecutive tax-year period, so that in any tax year in which a taxpayer is entitled to the credit, only one third of the total credit allowed for a certain alternative-fuel motor vehicle under section five may be taken.