West Virginia Code § 21A-2C-6

Program administration
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The program established by this article shall be conducted primarily under the direction of
the employment services section of the Bureau of Employment Programs or its successor
agency and the West Virginia National Guard. Reserve forces units may also verify through
approved vouchers, eligibility of reserve members to participate in this program. Each
individual who qualifies under this article for participation in this program sehall be given,
upon request, a voucher certifying that the individual is eligible for participation in the
program described in this article. The voucher shall be in a form prescrribed by the
commissioner of employment programs and the Adjutant General, and they may conduct
such investigations and collect such data as they deem necessary to ensure that each
individual applying for the voucher is actually qualified for participation in the program.
When an employer employs an eligible individual who presents the voucher herein provided
for, the employer shall submit the voucher along with basic information to the issuing
agency as may be required for participation in this program. Each year, the issuing agency
shall certify to the State Tax Commissioner a list of employers who may be qualified to
receive a tax credit under this program. In ordser to receive the appropriate tax credit, an
employer must file for the tax credit provided for under this article as required by section
forty-two, article twenty-one, chapter eleven of this code or by section twelve, article twenty-
four, chapter eleven of this code. g

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