W. Va. Code R. § 110-21D-10

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

Section 110-21D-10 - Sale, Assignment or Other Transfer of Credit

10.1. Taxpayers eligible for credit under W. Va. Code § 11-13Z-1 et seq. may not sell, assign or transfer their credit to another taxpayer.

W. Va. Code R. § 110-21D-10