2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13C. BUSINESS INVESTMENT AND JOBS EXPANSION TAX CREDIT.
- §11-13C-1. Short title.
- §11-13C-2. Legislative finding and purpose.
- §11-13C-3. Definitions.
- §11-13C-4. Amount of credit allowed.
- §11-13C-4a. Credit allowed for locating corporate headquarters in this state.
- §11-13C-4b. Credit allowable for certified projects.
- §11-13C-5. Application of annual credit allowance.
- §11-13C-6. Qualified investment.
- §11-13C-7. New jobs percentage.
- §11-13C-7a. Small business credit.
- §11-13C-8. Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13C-8a. Recapture of credit; recapture tax imposed.
- §11-13C-9. Transfer of qualified investment to successors.
- §11-13C-10. Identification of investment credit property.
- §11-13C-11. Failure to keep records of investment credit property.
- §11-13C-12. Interpretation and construction.
- §11-13C-13. Severability.
- §11-13C-14. Restrictions and limitations on credits allowed by this article.
- §11-13C-15. Continuing suspension of new credit entitlements, exceptions, effective date.
- §11-13C-16. Termination of credit; effective date.
Disclaimer: These codes may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.