Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
West-Virginia
/
Chapter 11. Taxation
/
Article 13E. Business and Occupation Tax Credit...
Article 13E. Business and Occupation Tax Credit for Coal Loading Facilities
§11-13E-1. Legislative Finding and Purpose
§11-13E-2. Definitions
§11-13E-3. Amount of Credit Allowed for Coal Loading Facilities
§11-13E-3a. Application of Credit After June 30, 1987
§11-13E-3b. Application of Credit After June 30, 1993
§11-13E-4. Eligible Investment
§11-13E-5. Forfeiture of Unused Tax Credits; Redetermination of Credit Required
§11-13E-6. Transfer of Eligible Investment to Successors
§11-13E-7. Severability