2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13J. NEIGHBORHOOD INVESTMENT PROGRAM.
- §11-13J-1. Short title.
- §11-13J-2. Legislative finding and purpose.
- §11-13J-3. Definitions.
- §11-13J-4. Eligibility for tax credits; creation of neighborhood investment fund; certification of project plans by the West Virginia development office.
- §11-13J-5. Amount of credit allowed.
- §11-13J-6. Application of annual credit allowance.
- §11-13J-7. Assertion of the tax credit against tax.
- §11-13J-8. Total maximum aggregate tax credit amount.
- §11-13J-9. Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13J-10. Public information relating to tax credit.
- §11-13J-11. Audits and examinations; information sharing.
- §11-13J-12. Program evaluation; expiration of credit; preservation of entitlement.
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