W. Va. Code R. § 110-13I-3

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-13I-3 - Availability

3.1. Eligible Taxpayers. - Any person employing at least one qualified employee is eligible for the Credit.

3.2. Credit Available Only for Taxable Year. - The Credit shall be separately determined for each taxable year and may be applied only against the taxpayer's tax liabilities for that taxable year. No part of the Credit may be applied against tax liability for a prior or succeeding taxable year.

3.3. Expiration of the Credit. - The Credit may not be applied against tax liabilities for taxable years ending after December 31, 1998.

W. Va. Code R. § 110-13I-3