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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13R. STRATEGIC RESEARCH AND DEVELOPMENT TAX CREDIT.
§11-13R-5. Amount of credit allowed.

§11-13R-5. Amount of credit allowed.
The allowable credit is the greater of:

(1) Three percent of the annual combined qualified research and development expenditure; or

(2) Ten percent of the excess of the annual combined qualified research and development expenditure over the base amount.

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