W. Va. Code § 11-6D-7

Current through 2024 First Special Session
Section 11-6D-7 - Duration of availability of credit

No person is eligible to receive a tax credit under this article for:

(1) An alternative-fuel motor vehicle purchased after December 31, 2017;
(2) A vehicle converted to an alternative-fuel motor vehicle after December 31, 2017;
(3) The construction or purchase and installation of qualified alternative-fuel vehicle refueling infrastructure occurring after December 31, 2017;
(4) The construction or purchase and installation of qualified alternative-fuel vehicle home refueling infrastructure occurring on or after April 15, 2013;
(5) Purchases of motor vehicles that operate on fuels other than compressed natural gas, liquefied natural gas or liquefied petroleum gas, occurring on or after April 15, 2013; or
(6) Conversions of motor vehicles to operate on fuels other than compressed natural gas, liquefied natural gas or liquefied petroleum gas, occurring on or after April 15, 2013.

W. Va. Code § 11-6D-7

Amended by 2013 Acts, ch. 184 (SB 185), eff. 4/13/2013.
Amended by 2011 Acts, ch. 161 (SB 465), eff. 7/1/2011.