WVC 11 - 24 - 23 G
§11-24-23g. Application of credits.
Effective for taxable years beginning on and after the first
day of January, two thousand one, the credits granted, pursuant to
section twenty-three-a of this article, to an electing small
business corporation (S corporation), limited partnership, general
partnership, limited liability company or multiple owners of
property shall be passed through to the shareholders, partners,
members or owners, either pro rata or pursuant to an agreement
among the shareholders, partners, members or owners documenting an
alternative distribution method. Taxpayers eligible for the
credits may transfer, sell or assign the credits.
Note: WV Code updated with legislation passed through the 2012 1st Special Session