2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13M. TAX CREDIT FOR NEW VALUE-ADDED WOOD MANUFACTURING OPERATIONS.
- §11-13M-1. Legislative purpose.
- §11-13M-2. Definitions.
- §11-13M-3. Eligibility for tax credits; creation of the credit.
- §11-13M-4. Amount of credit allowed; expiration of the credit.
- §11-13M-5. Application of annual credit allowance.
- §11-13M-6. Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- §11-13M-7. Annual computation of the number of new jobs held by full-time employees.
- §11-13M-8. Availability of credit to successors.
- §11-13M-9. Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13M-10. Administrative rules.
- §11-13M-11. Construction of article.
- §11-13M-12. Effective date.
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