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WEST VIRGINIA CODE

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WVC 11-13N-3 §11-13N-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