2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13B. TELECOMMUNICATIONS TAX.
§11-13B-10a. Tax credit for business investment and jobs expansion; credit for eligible research and development projects; credit for coal-loading facilities; credit for reducing telephone rates for certain low-income residential customers; rules; effective date.

§11-13B-10a. Tax credit for business investment and jobs expansion; credit for eligible research and development projects; credit for coal-loading facilities; credit for reducing telephone rates for certain low-income residential customers; rules; effective date.

(a) There shall be allowed as a credit against the tax imposed by this article for the taxable year, the amount determined under articles thirteen-c, thirteen-d and thirteen-g of this chapter, relating respectively to:

(1) Tax credit for business investment and jobs expansion;

(2) Tax credit for eligible research and development projects;

(3) Tax credit for coal-loading facilities; and

(4) Tax credit for reducing telephone utility rates for certain low-income residential customers.

(b) The tax commissioner shall prescribe such rules as he considers necessary to carry out the purposes of this section and articles thirteen-c, thirteen-d and thirteen-g of this chapter.

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