W. Va. Code § 11-13P-5

Current through 2024 First Special Session
Section 11-13P-5 - Excess credit forfeited

If after application of the credit against tax under this article, 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.

W. Va. Code § 11-13P-5