There is a newer version of the West Virginia Code
2012 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13S. MANUFACTURING INVESTMENT TAX CREDIT.
- §11-13S-1. Short title.
- §11-13S-2. Legislative findings and purpose.
- §11-13S-3. Definitions
- §11-13S-4. Amount of credit allowed for manufacturing investment.
- §11-13S-5. Qualified manufacturing investment.
- §11-13S-6. Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13S-7. Transfer of property purchased for manufacturing investment to successors.
- §11-13S-8. Identification of investment credit property.
- §11-13S-9. Failure to keep records of property purchased for manufacturing investment.
- §11-13S-10. Tax credit review and accountability.
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