2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13L. THE NATURAL GAS INDUSTRY JOBS RETENTION ACT.
- §11-13L-1. Short title.
- §11-13L-2. Definitions.
- §11-13L-3. Eligibility for tax credits; creation of the credit.
- §11-13L-4. Amount of credit allowed.
- §11-13L-5. Application of annual credit allowance.
- §11-13L-6. Annual computation of the number of jobs held by qualified employees
- §11-13L-7. Availability of credit to successors.
- §11-13L-8. Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13L-9. Effective date.
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