There shall be allowed to every eligible taxpayer a credit against the tax prescribed under section two-e, article thirteen of this chapter, as determined under this article.
W. Va. Code § 11-13L-3
Eligibility for tax credits; creation of the credit
Known as the Natural Gas Industry Jobs Retention Act
The act spans §§ 11-13L-1 to 11-13L-9 (9 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.