WEST VIRGINIA CODE
WVC 11-13O-3
§11-13O-3. Eligibility for tax credits; creation of the credit.
There shall be allowed to every eligible taxpayer a credit
against the taxes imposed in articles twenty-one, twenty-three and
twenty-four of this chapter. The amount of this credit shall be
determined and applied as provided in this article.
Note: WV Code updated with legislation passed through the 2012 1st Special Session