Every employer entitled to receive a tax credit against his West Virginia personal
income tax liability as provided in article two-c, chapter twenty-one-a of this code
shall receive the credit for the period and in the amount specified in said article
two-c. The state tax commissioner shall provide by appropriate rule or regulation for the
reporting, filing and application of claims of the tax credit provided for in a manner
in conformity with the legislative purpose as declared in section two, article two-c,
chapter twenty-one-a of this code.
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