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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 13C. Business Investment and Jobs Expan...
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