2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13R. STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT.
- §11-13R-1. Short title.
- §11-13R-2. Legislative finding and purpose.
- §11-13R-3. Definitions.
- §11-13R-4. Annual combined qualified research and development expenditure, qualified research and development expenses.
- §11-13R-5. Amount of credit allowed.
- §11-13R-6. Application of credit.
- §11-13R-7. Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13R-8. Transfer of qualified research and development investment to successors.
- §11-13R-9. Identification of investment credit property.
- §11-13R-10. Failure to keep records of qualified research and development credit property.
- §11-13R-11. Tax credit review and accountability.
- §11-13R-12. Effective date.
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