WVC 11 - 13 K- 4
§11-13K-4. Proration of credit.
For purposes of this section, the amount of any credit
attributable to the purchase of agricultural equipment by a
partnership or electing small business corporation (S corporation)
shall be allocated to the individual partners or shareholders in
proportion to their ownership or interest in the partnership or S
Note: WV Code updated with legislation passed through the 2012 1st Special Session