2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13K. TAX CREDIT FOR AGRICULTURAL EQUIPMENT.
§11-13K-1. Findings and purpose.
§11-13K-1. Findings and purpose.The Legislature finds that it is an important public policy to promote environmentally sound practices within the agricultural industry in this state. Therefore, a credit against the taxes imposed by articles twenty-one and twenty-four of this chapter shall be allowed in an amount equaling twenty-five percent of all expenditures for the purchase and installation of agricultural equipment and structures for agricultural operations within this state which serve to protect the environment.
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