All standards including the secretary of the interior standards and provisions in Title 36 of the Code of Federal Regulations, Part 67, and Title 26 of the Code of Federal Regulations, Part 1, that apply to tax credits available from the United States government apply to this section as well.
W. Va. Code § 11-21-8d
Standards
Known as the West Virginia Personal Income Tax Act
The act spans §§ 11-21-1 to 11-21-9a (139 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.