There is a newer version of the West Virginia Code
2015 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13BB. WEST VIRGINIA INNOVATIVE MINE SAFETY TECHNOLOGY TAX CREDIT ACT.
§11-13BB-2. Legislative findings and purpose.
WV Code § 11-13BB-2 (2015) What's This?
The Legislature finds that the encouragement of new investment in innovative coal mine safety technology in this state is in the public interest and promotes the general welfare of the people of this state.
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