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WEST VIRGINIA STATUTES AND CODES

§11-13P-3 Eligibility for tax credits; creation of the credit.

§11-13P-3. Eligibility for tax credits; creation of the credit.
There shall be allowed to every eligible taxpayer a credit against the tax payable under section sixteen, article twenty-seven of this chapter. The amount of this credit shall be determined and applied as provided in this article.

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