State Codes and Statutes

State Codes and Statutes

Statutes > West-virginia > 11 > 11-13o-3

§11-13O-3. Eligibility for tax credits; creation of the credit.
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.