West Virginia Code § 11-6D-7

Duration of availability of credit
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No person is eligible to receive a tax credit under this article for:
(1) An alternative-fuel motor vehicle purchased after December 31, 2017;
(2) A vehicle converted to an alternative-fuel motor vehicle after December 31, 2017;
(3) The construction or purchase and installation of qualified alternative-fuel vehicle
refueling infrastructure occurring after December 31, 2017;
(4) The construction or purchase and installation of qualified alternative-fuel vehicle home
refueling infrastructure occurring on or after April 15, 2013;
(5) Purchases of motor vehicles that operate on fuels other than compressed natural gas,
liquefied natural gas or liquefied petroleum gas, occurring on or after April 15, 2013; or
(6) Conversions of motor vehicles to operate on fuels other than compressed natural gas,
liquefied natural gas or liquefied petroleum gas, occurring on or after April 15, 2013.

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