WVC 11 - 15 - 34
§11-15-34. Tourism development project tax credit.
(a) There is allowed as a credit against the consumers sales
and service tax collected and required to be remitted pursuant to
this article from the operation of an approved tourism development
project as defined in section three, article two-e, chapter five-b
of this code, the amount determined under section eight, article
two-e, chapter five-b of this code relating to the tourism
development project tax credit.
(b) The tax commissioner may propose legislative rules in
accordance with article three, chapter twenty-nine-a of this code
designed to require the filing of forms designed by the tax
commissioner to reflect the intent of this section and article
two-e, chapter five-b of this code.