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West Virginia Code
Chapter 11
6D
Alternative-fuel Motor Vehicles Tax Credit.
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11-6D-1
Legislative findings and purpose.
11-6D-2
Definitions.
11-6D-3
Credit allowed for alternative-fuel motor vehicles and qualified alternative-fuel vehicle refueling infrastructure; application against personal income tax, business franchise tax or corporate net income tax; effective date.
11-6D-4
Eligibility for credit.
11-6D-5
Amount of credit for alternative-fuel motor vehicles.
11-6D-6
Amount of credit for qualified alternative-fuel vehicle refueling infrastructure.
11-6D-7
Duration of availability of credit.
11-6D-8
Commissioner to design forms and schedules; promulgation of rules.
11-6D-9
Carryover credit allowed; recapture of credit.