State Codes and Statutes

State Codes and Statutes

Statutes > West-virginia > 11 > 11-6d-7

§11-6D-7. Duration of availability of credit.
The tax credit provided in this article shall expire by operation of law ten years after the effective date of this article: Provided, That any eligible taxpayer who makes a valid claim for the credit before that expiration is entitled to claim and receive the remaining one-third increment or increments of the total credit allowed under section five of this article for the tax year or years ensuing after the expiration of this article until the total amount of credit allowed has been exhausted.