https://openjurist.org/state-code/wv/11/toc/11.a13Z
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Residential Solar Energy Tax Credit
W. Va. Code § 11-13Z-1
— Amount of credit
W. Va. Code § 11-13Z-2
— Restrictions
W. Va. Code § 11-13Z-3
— Carryover credit allowed; Tax Commissioner to promulgate rules