West Virginia § 11-13Z-2 Restrictions

West Virginia Statutes

§ 11-13Z-2 — Restrictions

West Virginia·Ch. 11 TAXATION·Art. 13Z RESIDENTIAL SOLAR ENERGY TAX CREDIT

In order to receive the credit for a solar energy system on residential property, the system must use solar energy to:

(1)Generate electricity;

(2)Heat or cool a structure; or

(3)Provide hot water for use in the structure or to provide solar process heat: Provided, That this does not include a swimming pool, hot tub or any other energy storage medium that has a function other than storage: Provided, however, That the system used to provide hot water must derive at least fifty percent of its energy to heat or cool from the sun.

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In order to receive the credit for a solar energy system on residential property, the system must use solar energy to:

(1) Generate electricity;

(2) Heat or cool a structure; or

(3) Provide hot water for use in the structure or to provide solar process heat: Provided, That this does not include a swimming pool, hot tub or any other energy storage medium that has a function other than storage: Provided, however, That the system used to provide hot water must derive at least fifty percent of its energy to heat or cool from the sun.

West Virginia § 11-13Z-2 (Restrictions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.