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W. Va. Code § 11-13K-4

Proration of credit

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

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W. Va. Code § 11-13K-4, Proration of credit, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363540
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For purposes of this section, the amount of any credit attributable to the purchase of agricultural equipment by a partnership or electing small business corporation (S corporation) shall be allocated to the individual partners or shareholders in proportion to their ownership or interest in the partnership or S corporation.