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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 13J. Neighborhood Investment Program
Article 13J. Neighborhood Investment Program
§11-13J-1. Short Title
§11-13J-2. Legislative Finding and Purpose
§11-13J-3. Definitions
§11-13J-4. Eligibility for Tax Credits; Creation of Neighborhood Investment Fund; Certification of Project Plans by the West Virginia Development Office
§11-13J-4a. Neighborhood Investment Program Advisory Board
§11-13J-5. Amount of Credit Allowed
§11-13J-6. Application of Annual Credit Allowance
§11-13J-7. Assertion of the Tax Credit Against Tax
§11-13J-8. Total Maximum Aggregate Tax Credit Amount
§11-13J-9. Credit Recapture; Interest; Penalties; Additions to Tax; Statute of Limitations
§11-13J-10. Public Information Relating to Tax Credit
§11-13J-11. Audits and Examinations; Information Sharing
§11-13J-12. Program Evaluation; Expiration of Credit; Preservation of Entitlement