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WEST VIRGINIA STATUTES AND CODES
§11-6D-6 Credit to be apportioned over three-year period.
§11-6D-6. Credit to be apportioned over three-year period.
The credit against tax for any alternative-fuel motor vehicle provided for in this article may be taken by a taxpayer claiming the credit only in three equal increments over a three-consecutive tax-year period, so that in any tax year in which a taxpayer is entitled to the credit, only one third of the total credit allowed for a certain alternative-fuel motor vehicle under section five may be taken.
The credit against tax for any alternative-fuel motor vehicle provided for in this article may be taken by a taxpayer claiming the credit only in three equal increments over a three-consecutive tax-year period, so that in any tax year in which a taxpayer is entitled to the credit, only one third of the total credit allowed for a certain alternative-fuel motor vehicle under section five may be taken.
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