2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13O. TAX CREDIT FOR NEW ALUMINUM OR POLYMER MANUFACTURING OPERATIONS AFTER JULY 1, 1998.
- §11-13O-1. Legislative purpose.
- §11-13O-2. Definitions.
- §11-13O-3. Eligibility for tax credits; creation of the credit.
- §11-13O-4. Amount of credit allowed; expiration of the credit.
- §11-13O-5. Application of annual credit allowance.
- §11-13O-6. Proration of credit among partners, members of limited liability companies, or shareholders in small business corporations.
- §11-13O-7. Annual computation of the number of new jobs held by full-time employees.
- §11-13O-8. Availability of credit to successors.
- §11-13O-9. Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13O-10. Administrative rules.
- §11-13O-11. Construction of article.
- §11-13O-12. Effective date.
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