W. Va. Code R. § 110-13P-4

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

Section 110-13P-4 - Excess Credit Forfeited

4.1. If after application of the Credit against the Health Care Provider Tax any Credit remains for the taxable year, the amount remaining and not used is forfeited. Unused Credit may not be carried back to any prior taxable year and shall not carry forward to any subsequent taxable year.