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2022 West Virginia Code
Chapter 5B. Economic Development Act of 1985
Article 2L. Build WV Act
- §5B-2L-1. Short Title
- §5B-2L-2. Legislative Findings and Purpose
- §5B-2L-3. Definitions
- §5B-2L-4. Rule-Making
- §5B-2L-5. Application of the West Virginia Tax Procedure and Administration Act and West Virginia Tax Crimes and Penalties Act
- §5B-2L-6. Effective Date, Expiration Date and Required Reporting
- §5B-2L-7. Consumers Sales and Service Tax and Use Tax Exemption for Construction Contractors
- §5B-2L-8. Municipal Authority to Exempt Business and Occupation Tax
- §5B-2L-9. Eligibility for Property Value Adjustment Tax Credit
- §5B-2L-10. Amount of Property Value Adjustment Tax Credit Allowed
- §5B-2L-11. Application of Annual Credit Allowance
- §5B-2L-12. Property Value Adjustment Tax Credit Entitlement Is Retained by Eligible Taxpayers That Have Developed Project Property, Transfer of Credit to Transferees of Project Property Is Prohibited
- §5B-2L-13. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
- §5B-2L-14. Designation of a Certified District
- §5B-2L-15. Project Administration and Certification
- §5B-2L-16. Project Application; Evaluation Standards; Approval of Projects
- §5B-2L-17. Agreement Between Department of Economic Development and Approved Company or Approved Group of Multiple Party Project Participants
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