2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13Y. THE WEST VIRGINIA MANUFACTURING PROPERTY TAX ADJUSTMENT ACT.
- §11-13Y-1. Short title.
- §11-13Y-2. Definitions.
- §11-13Y-3. Eligibility for tax credits; creation of the credit.
- §11-13Y-4. Amount of credit allowed.
- §11-13Y-5. Application of annual credit allowance.
- §11-13Y-6. Availability of credit to successors.
- §11-13Y-7. Credit recapture; interest; penalties; additions to tax; statute of limitations.
- §11-13Y-8. Report on credit.
- §11-13Y-9. Effective date.
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