The tax imposed by this article shall be subject to the credit set forth in section nine-b, article fifteen of this chapter and the credit set forth in section three-b, article fifteen-a of this chapter.
W. Va. Code § 11-23-25
Credit for consumers sales and service tax and use tax paid
Known as the Business Franchise Tax Act
The act spans §§ 11-23-1 to 11-23-9a (47 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.