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 shall apply to this section as well.
W. Va. Code § 11-24-23d
Standards
Known as the West Virginia Corporation Net Income Tax Act
The act spans §§ 11-24-1 to 11-24-9c (75 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.