CHAPTER 11. TAXATION.

ARTICLE 24. CORPORATION NET INCOME TAX.

§11-24-12. Military incentive tax credit.

Every employer entitled to receive a tax credit against its West Virginia corporate 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 of this chapter. The State Tax Commissioner shall provide by appropriate rule or regulation for the reporting, filing and application of claims for 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.

Bill History For §11-24-12

1991 Regular Session
HB2834
1991 Regular Session
HB2834
1991 Regular Session
HB2834
1984 Regular Session
SB311
1984 Regular Session
SB311
1984 Regular Session
SB311
1967 Regular Session
SB209
1967 Regular Session
SB209
1967 Regular Session
SB209
1967 Regular Session
SB209