West Virginia § 11-13-30 Tax credit for coal coking facilities; regulations

West Virginia Statutes

§ 11-13-30 — Tax credit for coal coking facilities; regulations

West Virginia § 11-13-30

Ch. 11TAXATION

Art. 13BUSINESS AND OCCUPATION TAX

This text of West Virginia § 11-13-30 (Tax credit for coal coking facilities; regulations) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-13-30 (2026).

Text

(a)Effective July 1, 1987, notwithstanding any provisions of this code to the contrary, any company granted a reduced rate loan pursuant to section seven, article two, chapter five-b of this code shall be allowed a credit against the tax imposed by this article for a period of five years from the date the reduced rate loan is issued.

(b)The Tax Commissioner may prescribe such regulations as may be necessary to carry out the purposes of this section.

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(a) Effective July 1, 1987, notwithstanding any provisions of this code to the contrary, any company granted a reduced rate loan pursuant to section seven, article two, chapter five-b of this code shall be allowed a credit against the tax imposed by this article for a period of five years from the date the reduced rate loan is issued.

(b) The Tax Commissioner may prescribe such regulations as may be necessary to carry out the purposes of this section.