2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13Q. ECONOMIC OPPORTUNITY TAX CREDIT.
- §11-13Q-1. Short title.
- §11-13Q-2. Legislative finding and purpose.
- §11-13Q-3. Definitions.
- §11-13Q-4. Amount of credit allowed.
- §11-13Q-5. Credit allowed for locating corporate headquarters in this state.
- §11-13Q-6. Credit allowable for certified projects.
- §11-13Q-7. Application of annual credit allowance.
- §11-13Q-8. Qualified investment.
- §11-13Q-9. New jobs percentage.
- §11-13Q-10. Credit for small business.
- §11-13Q-10a. Credit allowed for specified high technology manufacturers.
- §11-13Q-11. Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13Q-12. Recapture of credit; recapture tax imposed.
- §11-13Q-13. Transfer of qualified investment to successors.
- §11-13Q-14. Identification of investment credit property.
- §11-13Q-15. Failure to keep records of investment credit property.
- §11-13Q-16. Interpretation and construction.
- §11-13Q-17. Severability.
- §11-13Q-18. Burden of proof; application required; failure to make timely application.
- §11-13Q-19. Business eligible for credit entitlements
- §11-13Q-20. Tax credit review and accountability.
- §11-13Q-21. Effective date; election; notice of claim or election under transition rules.
- §11-13Q-22. Credit available for taxpayers which do not satisfy the new jobs percentage requirement.
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