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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 13AA. Commercial Patent Incentives Tax Act
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