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, 2021; (2) a vehicle converted to an alternative-fuel
motor vehicle after December 31, 2021; or (3) the construction or
purchase and installation of qualified alternative fuel vehicle
refueling infrastructure or qualified alternative fuel vehicle home
refueling infrastructure occurring after December 31, 2021.
Note: WV Code updated with legislation passed through the 2012 1st Special Session