2009 West Virginia Code
CHAPTER 5E. VENTURE CAPITAL COMPANY
ARTICLE 1. WEST VIRGINIA CAPITAL COMPANY ACT.
§5E-1-9 Recaptures; unqualified investments.

§5E-1-9. Recaptures; unqualified investments.
A taxpayer receiving a credit hereunder is not subject to a recapture provision for any credit claimed by the taxpayer but the company is subject to the civil penalty provided for in subsection (e), section twelve of this article.

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