§11-6D-3 Credit allowed for alternative-fuel motor vehicles; application against personal income tax or corporate net income tax; effective date. - West Virginia Statutes

§11-6D-3. Credit allowed for alternative-fuel motor vehicles; application against personal income tax or corporate net income tax; effective date.
The tax credit provided in this article may be applied against the tax liability of a taxpayer imposed by the provisions of either article twenty-one or article twenty-four of this chapter, but in no case may more than one credit be granted for the same alternative-fuel motor vehicle as defined in subdivision (b), section two of this article. This credit shall be available for those tax years beginning after the thirtieth day of June, one thousand nine hundred ninety-seven.