2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13AA - COMMERCIAL PATENT INCENTIVES TAX ACT ARTICLE 13AA. COMMERCIAL PATENT INCENTIVES TAX ACT.
- §11-13AA-1. Short title.
- §11-13AA-2. Legislative findings and purpose.
- §11-13AA-3. Definitions.
- §11-13AA-4. Tax incentive for developing patents in this state.
- §11-13AA-5. Tax credit for use of a patent in a manufacturing process or product in this state that was developed in this state.
- §11-13AA-6. Transfer of credit to successors.
- §11-13AA-7. Identification of a patent and required records.
- §11-13AA-8. Failure to keep records of a patent for which credit allowed.
- §11-13AA-9. Tax credit review and accountability.
- §11-13AA-10. Promulgation of rules.
- §11-13AA-11. Interpretation and construction.
- §11-13AA-12. Effective date.
- §11-13AA-13. Termination of credit.
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