WVC 11 - 13 T- 3
§11-13T-3. Eligibility for tax credits; creation of the credit.
There shall be allowed to every eligible taxpayer a credit
against the tax payable under section sixteen, article twenty-seven
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