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§ 11-13z-1 — West Virginia Law | CourtGPT
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  5. Article 13z - Residential Solar Energy Tax Credit§11-13z-1. Amount of Credit/
  6. § 11-13z-1
West Virginia Legal Code

§ 11-13z-1

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Any taxpayer who installs or causes to be installed a solar energy system on property located in this state and owned by the taxpayer and used as a residence after July 1, 2009, shall be allowed a credit against the taxes imposed in article twenty-one of this chapter in an amount equal to thirty percent of the cost to purchase and install the system up to a maximum amount of $2,000.