Every taxpayer which applies the tax credit allowed under
section three of this article for a tax year shall also be entitled
to apply the tax credit against the minimum coal severance tax
imposed by article twelve-b of this chapter for the same tax year
in an amount up to the amount of the tax credit applied for the tax
year under the provisions of section three of this article.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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