Andy Bros. Tire Co. v. West Virginia State Tax Commissioner

Harshbarger, Justice:

This is an appeal from the Circuit Court of Kanawha County which affirmed a State Tax Commissioner ruling denying Andy Bros. Tire Co., Inc. industrial expansion tax credits.

W. Va. Code 11-13C, titled “Business and Occupation Tax Credit for Industrial Expansion”, states in its first section:

“In order to encourage the location of new industry within this State and in order to encourage the expansion of existing industry within this State and thereby increase employment, there is hereby provided a business and occupation tax credit for industrial expansion.”

Section 2 has…