WVC 11 - 13 Y- 4
§11-13Y-4. Amount of credit allowed.
(a) Credit allowed
. -- Eligible taxpayers shall be allowed a
credit against the tax imposed under article twenty-three or
twenty-four of this chapter, the application of which and the
amount of which shall be determined as provided in this article.
(b) Amount of credit. -- The amount of credit allowed to the
eligible taxpayer is the amount of West Virginia ad valorem
property tax paid on the value of manufacturing inventory of the
eligible taxpayer during the corporate net income tax year and
business franchise tax year.