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2015 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13E. BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES.
§11-13E-3b. Application of credit after June 30, 1993.
WV Code § 11-13E-3b (2015) What's This?
Notwithstanding any other provision of this code to the contrary, for taxable years ending on and after the first day of July, one thousand nine hundred ninety-three, the credits allowed under section three may not be applied to reduce the taxes imposed by articles fifteen and fifteen-a of this chapter.
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