2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13E. BUSINESS AND OCCUPATION TAX CREDIT FOR COAL LOADING FACILITIES.
- §11-13E-1. Legislative finding and purpose.
- §11-13E-2. Definitions.
- §11-13E-3. Amount of credit allowed for coal loading facilities.
- §11-13E-3a. Application of credit after June 30, 1987.
- §11-13E-3b. Application of credit after June 30, 1993.
- §11-13E-4. Eligible investment.
- §11-13E-5. Forfeiture of unused tax credits; redetermination of credit required.
- §11-13E-6. Transfer of eligible investment to successors.
- §11-13E-7. Severability.
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