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2024 West Virginia Code
Chapter 11. Taxation
Article 13AA. Commercial Patent Incentives Tax Act
- §11-13AA-1. Short Title
- §11-13AA-2. Legislative Findings and Purpose
- §11-13AA-3. Definitions
- §11-13AA-4. Tax Incentive for Developing Patents in This State
- §11-13AA-5. Tax Credit for Use of a Patent in a Manufacturing Process or Product in This State That Was Developed in This State
- §11-13AA-6. Transfer of Credit to Successors
- §11-13AA-7. Identification of a Patent and Required Records
- §11-13AA-8. Failure to Keep Records of a Patent for Which Credit Allowed
- §11-13AA-9. Tax Credit Review and Accountability
- §11-13AA-10. Promulgation of Rules
- §11-13AA-11. Interpretation and Construction
- §11-13AA-12. Effective Date
- §11-13AA-13. Termination of Credit
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