A taxpayer is eligible to claim the credit against tax provided in this article if
(a) Converts a motor vehicle that is presently registered in West Virginia to operate
exclusively on an alternative fuel as defined in this article or to operate as a bi-fueled
alternative-fuel motor vehicle; or
(b) Purchases from an original equipment manufacturer or an after-market conversion
facility or any other automobile retailer, a new dedicated alternative-fuel motor
vehicle or bi-fueled alternative-fuel motor vehicle for which the taxpayer then obtains
a valid West Virginia registration; or
(c) Constructs or purchases and installs qualified alternative-fuel vehicle refueling
infrastructure that is capable of dispensing alternative fuel for alternative-fuel
(d)(1) The credit provided in this article is not available to and may not be claimed
by any taxpayer under any obligation pursuant to any federal or state law, policy
or regulation to convert to the use of alternative fuels for any motor vehicle.
(2) The credit provided in this article is not available to and may not be claimed
by any taxpayer for construction or purchase and installation of alternative-fuel
vehicle home refueling infrastructure on or after April 15, 2013.
(e) The credit provided in this article for purchase of an alternative-fuel motor
vehicle or conversion of a motor vehicle to an alternative-fuel motor vehicle, is
not available to and may not be claimed by any taxpayer in, or for, any tax year in
which the taxpayer did not own the alternative-fuel motor vehicle for which the claim
is filed on the last day of the taxpayer's tax year for which the credit is claimed.
(f) Effective date.--
The amendments to this article enacted in the 2013 Regular Legislative Session shall
be effective upon passage.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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