2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13D. TAX CREDITS FOR INDUSTRIAL EXPANSION AND REVITALIZATION, RESEARCH AND DEVELOPMENT PROJECTS, CERTAIN HOUSING DEVELOPMENT PROJECTS, MANAGEMENT INFORMATION SERVICES FACILITIES, INDUSTRIAL FACILITIES PRODUCING COAL-BASED LIQUIDS USED TO PRODUCE SYNTHETIC FUELS, AND AEROSPACE INDUSTRIAL FACILITY INVESTMENTS.
- §11-13D-1. Legislative findings and purpose.
- §11-13D-2. Definitions.
- §11-13D-3. Amount of credit allowed for industrial expansion or revitalization, for eligible research and development projects, and for qualified housing development projects.
- §11-13D-3a. Application of credit after June 30, 1987.
- §11-13D-3b. Application of credit after June 30, 1989.
- §11-13D-3c. Amount of credit allowed and application of credit for qualified investment in a management information services facility.
- §11-13D-3d. Amount of credit allowed and application of credit for qualified investment in a new industrial facility producing coal-based liquids used to produce synthetic motor fuel or synthetic special fuel.
- §11-13D-3e. Application of credit after June 30, 1993.
- §11-13D-3f. Amount of credit allowed and application of credit for qualified investment in an aerospace industrial facility.
- §11-13D-4. Eligible investment for industrial expansion or revitalization.
- §11-13D-5. Eligible investment for research and development.
- §11-13D-5a. Eligible investment for qualified housing development project.
- §11-13D-5b. Qualified investment for a management information services facility.
- §11-13D-6. Forfeiture of unused tax credits, redetermination of credit required.
- §11-13D-7. Transfer of eligible investment to successors.
- §11-13D-8. Prior industrial expansion credit preserved.
- §11-13D-9. Severability.
- §11-13D-10. Termination of credit, exception for electricity producers, preservation of entitlements.
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