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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13K. TAX CREDIT FOR AGRICULTURAL EQUIPMENT.
§11-13K-4. Proration of credit.

§11-13K-4. Proration of credit.
For purposes of this section, the amount of any credit attributable to the purchase of agricultural equipment by a partnership or electing small business corporation (S corporation) shall be allocated to the individual partners or shareholders in proportion to their ownership or interest in the partnership or S corporation.

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