There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13AA - COMMERCIAL PATENT INCENTIVES TAX ACT ARTICLE 13AA. COMMERCIAL PATENT INCENTIVES TAX ACT.
§11-13AA-12. Effective date.
§11-13AA-12. Effective date.The provisions of this article become effective on July 1, 2011, and apply only to a patent developed in this state after the taxable years beginning on or after January 1, 2011, and to a patent purchased, leased or licensed for use after that date for direct use in the taxpayer's manufacturing process or product in this state.
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