There shall be allowed to every eligible taxpayer a credit against the taxes imposed under articles twenty-three and twenty-four of this chapter, as determined under this article.
W. Va. Code § 11-13Y-3
Eligibility for tax credits; creation of the credit
Known as the West Virginia Manufacturing Property Tax Adjustment Act
The act spans §§ 11-13Y-1 to 11-13Y-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.