There is a newer version of the West Virginia Code
2015 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 13C. BUSINESS INVESTMENT AND JOBS EXPANSION TAX CREDIT.
- §11-13C-1. Short title.
- §11-13C-2. Legislative finding and purpose.
- §11-13C-3. Definitions.
- §11-13C-4. Amount of credit allowed.
- §11-13C-4a. Credit allowed for locating corporate headquarters in this state.
- §11-13C-4b. Credit allowable for certified projects.
- §11-13C-5. Application of annual credit allowance.
- §11-13C-6. Qualified investment.
- §11-13C-7. New jobs percentage.
- §11-13C-7a. Small business credit.
- §11-13C-8. Forfeiture of unused tax credits; redetermination of credit allowed.
- §11-13C-8a. Recapture of credit; recapture tax imposed.
- §11-13C-9. Transfer of qualified investment to successors.
- §11-13C-10. Identification of investment credit property.
- §11-13C-11. Failure to keep records of investment credit property.
- §11-13C-12. Interpretation and construction.
- §11-13C-13. Severability.
- §11-13C-14. Restrictions and limitations on credits allowed by this article.
- §11-13C-15. Continuing suspension of new credit entitlements, exceptions, effective date.
- §11-13C-16. Termination of credit; effective date.
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