W. Va. Code § 11-6D-5
Amount of credit for alternative-fuel motor vehicles
West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective
Cite this
- Citation
- W. Va. Code § 11-6D-5, Amount of credit for alternative-fuel motor vehicles, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2362785
- Permanent ID
ys:prov:2362785@1- SHA-256
3df14fa745db2beb47744b6be41e82adc6f210b158e42e4299e6c43fa65314ae
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) For taxable years beginning on and after January 1, 2011, but prior to termination or cessation of this credit as specified in this article, the amount of the credit allowed under this article for an alternative-fuel motor vehicle that weighs less than twenty-six thousand pounds is thirty-five percent of the purchase price of the alternative-fuel motor vehicle up to a maximum amount of $7,500 or fifty percent of the actual cost of converting from a traditionally fueled motor vehicle to an alternative-fuel motor vehicle up to a maximum amount of $7,500.
(b) For taxable years beginning on and after January 1, 2011, but prior to termination or cessation of this credit as specified in this article, the amount of the credit allowed under this article for an alternative-fuel motor vehicle that weighs more than twenty-six thousand pounds is thirty-five percent of the purchase price of the alternative-fuel motor vehicle up to a maximum amount of $25,000 or fifty percent of the actual cost of converting from a traditionally fueled motor vehicle to an alternative-fuel motor vehicle up to a maximum amount of $25,000.