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WEST VIRGINIA CODE
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WVC 11 - 6 D- 7 §11-6D-7. Duration of availability of credit.

     No person is eligible to receive a tax credit under this article for:

     (1) An alternative-fuel motor vehicle purchased after December 31, 2017;

     (2) A vehicle converted to an alternative-fuel motor vehicle after December 31, 2017;

     (3) The construction or purchase and installation of qualified alternative-fuel vehicle refueling infrastructure occurring after December 31, 2017;

     (4) The construction or purchase and installation of qualified alternative-fuel vehicle home refueling infrastructure occurring on or after April 15, 2013;

     (5) Purchases of motor vehicles that operate on fuels other than compressed natural gas, liquefied natural gas or liquefied petroleum gas, occurring on or after April 15, 2013; or

     (6) Conversions of motor vehicles to operate on fuels other than compressed natural gas, liquefied natural gas or liquefied petroleum gas, occurring on or after April 15, 2013. Note: WV Code updated with legislation passed through the 2013 1st Special Session
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