2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 21. PERSONAL INCOME TAX.
§11-21-42. Military incentive tax credit.
§11-21-42. Military incentive tax credit.Every employer entitled to receive a tax credit against his West Virginia personal income tax liability as provided in article two-c, chapter twenty-one-a of this code shall receive the credit for the period and in the amount specified in said article two-c. The state tax commissioner shall provide by appropriate rule or regulation for the reporting, filing and application of claims of the tax credit provided for in a manner in conformity with the legislative purpose as declared in section two, article two-c, chapter twenty-one-a of this code.
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