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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 24. CORPORATION NET INCOME TAX.
§11-24-23d. Standards.

§11-24-23d. Standards.

All standards including the secretary of the interior standards and provisions in Title 36 of the Code of Federal Regulations, Part 67, and Title 26 of the Code of Federal Regulations, Part 1, that apply to tax credits available from the United States government shall apply to this section as well.

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