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W. Va. Code § 11-13P-5

Excess credit forfeited

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

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W. Va. Code § 11-13P-5, Excess credit forfeited, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363597
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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.